VATcodexEU VAT case law · Court of Justice and General Court

Article 29 Sixth Directive 77/388/EEC

Value added tax committee

Title XVII · Value added tax committee

Open in the compendium26 cases ↓

Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC. Most case law before that date cites it.

Text of Article 29

1.An Advisory Committee on value added tax, hereinafter called ‘the Committee’, is hereby set up.

2.The Committee shall consist of representatives of the Member States and of the Commission.

The chairman of the Committee shall be a representative of the Commission.

Secretarial services for the Committee shall be provided by the Commission.

3.The Committee shall adopt its own rules of procedure.

4.In addition to points subject to the consultation provided for under this Directive, the Committee shall examine questions raised by its chairman, on his own initiative or at the request of the representative of a Member State, which concern the application of the Community provisions on value added tax.

Consolidated version on EUR-Lex (CELEX 01977L0388-20060101). © European Union. Only the Official Journal is authentic.

Case law on Article 29: 26 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 29 of Sixth Directive 77/388/EEC, most recent first.

  1. C-141/20 Norddeutsche Gesellschaft für Diakonie Judgment · 1 December 2022 · Germany
  2. C-340/15 Nigl and Others Judgment · 12 October 2016 · Austria
  3. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands
  4. C-299/11 Gemeente Vlaardingen Opinion · 11 September 2012 · Netherlands
  5. C-230/08 Dansk Transport og Logistik Judgment · 29 April 2010
  6. C-162/07 Ampliscientifica and Amplifin Judgment · 22 May 2008 · Italy
  7. C-95/07 Ecotrade Judgment · 8 May 2008 · Italy
  8. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands
  9. C-355/06 van der Steen Judgment · 18 October 2007 · Netherlands
  10. C-228/05 Stradasfalti Judgment · 14 September 2006 · Italy · cites Article 29(1), (2)
  11. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland
  12. C-491/04 Dollond & Aitchison Judgment · 23 February 2006 · United Kingdom
  13. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom
  14. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom
  15. C-210/04 FCE Bank Opinion · 29 September 2005 · Italy
  16. C-533/03 Commission v Council Opinion · 2 June 2005
  17. C-41/04 Levob Verzekeringen and OV Bank Opinion · 12 May 2005 · Netherlands
  18. C-305/03 Commission v United Kingdom Opinion · 24 February 2005 · United Kingdom
  19. C-155/01 Cookies World Judgment · 11 September 2003 · Austria
  20. C-384/01 Commission v France Judgment · 8 May 2003 · France
  21. C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Austria · cites Article 29(1), (2)
  22. C-359/97 Commission v United Kingdom Opinion · 27 January 2000 · United Kingdom
  23. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands
  24. T-178/99 Elder v Commission Order · 6 December 1999 · United Kingdom
  25. C-74/91 Commission v Germany Judgment · 27 October 1992 · Germany
  26. C-60/90 Polysar Investments Netherlands Opinion · 24 April 1991 · Netherlands