VATcodexEU VAT case law · Court of Justice and General Court

Article 33 Sixth Directive 77/388/EEC

Title XVIII · Miscellaneous

Open in the compendium46 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 33

1.Without prejudice to other Community provisions, in particular those laid down in the Community provisions in force relating to the general arrangements for the holding, movement and monitoring of products subject to excise duty, this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties and, more generally, any taxes, duties or charges which cannot be characterized as turnover taxes, provided however that those taxes, duties or charges do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.

2.Any reference in this Directive to products subject to excise duty shall apply to the following products as defined by current Community provisions:

—mineral oils,

—alcohol and alcoholic beverages,

—manufactured tobacco.

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

Case law on Article 33: 46 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 33 of Sixth Directive 77/388/EEC, most recent first.

  1. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Opinion · 14 May 2020 · United Kingdom
  2. C-75/18 Vodafone Magyarország Judgment · 3 March 2020 · Hungary
  3. C-185/18 Oro Efectivo Judgment · 12 June 2019 · Spain · cites Article 33(1)
  4. C-475/17 Viking Motors and Others Judgment · 7 August 2018 · Estonia · cites Article 33(1)
  5. C-584/13 Mapfre asistencia and Mapfre warranty Judgment · 16 July 2015 · France · cites Article 33(1)
  6. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 33(1)
  7. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland · cites Article 33(1)
  8. C-49/09 Commission v Poland Opinion · 10 June 2010 · Poland · cites Article 33(1)
  9. C-242/08 Swiss Re Germany Holding Opinion · 13 May 2009 · Germany
  10. C-119/08 Mechel Nemunas Order · 5 February 2009 · Lithuania
  11. C-502/07 K-1 Judgment · 15 January 2009 · Poland · cites Article 33(1)
  12. C-151/08 Renta Order · 27 November 2008 · Spain · cites Article 33(1)
  13. C-156/08 Vollkommer Order · 27 November 2008 · Germany · cites Article 33(1)
  14. C-426/07 Krawczyński Judgment · 17 July 2008 · Poland · cites Article 33(1)
  15. C-283/06 KÖGÁZ and Others Judgment · 11 October 2007 · Hungary · cites Article 33(1)
  16. C-290/05 Nádasdi and Németh Judgment · 5 October 2006 · Hungary
  17. C-475/03 Banca popolare di Cremona Judgment · 3 October 2006 · Italy · cites Article 33(1)
  18. C-333/05 Németh Opinion · 13 July 2006 · Hungary · cites Article 33(1)
  19. C-98/05 De Danske Bilimportører Opinion · 16 March 2006 · Denmark · cites Article 33(1)
  20. C-261/05 Lakép kft, Pár-Bau kft and Rottelma kft Order · 9 February 2006 · Hungary
  21. C-308/01 GIL Insurance Judgment · 29 April 2004 · United Kingdom · cites Article 33(1)
  22. C-387/01 Weigel Judgment · 29 April 2004 · Austria · cites Article 33(1)
  23. C-101/00 Tulliasiamies and Siilin Judgment · 19 September 2002 · Finland
  24. C-240/99 Skandia Opinion · 26 September 2000 · Sweden · cites Article 33(1)
  25. C-437/97 EKW and Wein & Co Judgment · 9 March 2000 · Austria · cites Article 33(1)
  26. C-390/97 STUAG Judgment · 8 June 1999 · Austria · cites Article 33(1)
  27. C-349/96 CPP Judgment · 25 February 1999 · United Kingdom
  28. C-283/95 Fischer Judgment · 11 June 1998 · Germany
  29. C-318/96 SPAR Judgment · 19 February 1998 · Austria
  30. C-130/96 Solisnor-Estaleiros Navais Judgment · 17 September 1997 · Portugal
  31. C-347/95 UCAL Judgment · 17 September 1997 · Portugal
  32. C-28/96 Fricarnes Judgment · 17 September 1997 · Portugal
  33. C-370/95 Careda and Others v Administración General del Estado Judgment · 26 June 1997 · Spain
  34. C-38/93 Glawe Opinion · 3 March 1994 · Germany
  35. C-234/91 Commission v Denmark Judgment · 1 December 1993 · Denmark
  36. C-208/91 Beaulande Judgment · 16 December 1992 · France
  37. C-347/90 Bozzi Judgment · 7 May 1992 · Italy
  38. C-200/90 Dansk Denkavit and Poulsen Trading Judgment · 31 March 1992 · Denmark
  39. C-109/90 Giant Judgment · 19 March 1991 · Belgium
  40. C-93/88 Wisselink and Others v Staatssecretaris van Financiën Judgment · 13 July 1989 · Netherlands
  41. C-317/86 Lambert and Others v Directeur des services fiscaux de l'Orne and Others Judgment · 15 March 1989 · France
  42. C-252/86 Bergandi v Directeur général des impôts Judgment · 3 March 1988 · France
  43. C-391/85 Commission v Belgium Judgment · 4 February 1988 · Belgium
  44. C-73/85 Kerrutt Judgment · 8 July 1986 · Germany
  45. C-295/84 Rousseau Wilmot v Organic Judgment · 27 November 1985 · France
  46. C-15/81 Schul Opinion · 16 December 1981 · Netherlands