VATcodexEU VAT case law · Court of Justice and General Court

Article 34 Sixth Directive 77/388/EEC

Title XIX · Final provisions

Open in the compendium6 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 34

For the first time on 1 January 1982 and thereafter every two years, the Commission shall, after consulting the Member States, send the Council a report on the application of the common system of value added tax in the Member States. This report shall be transmitted by the Council to the European Parliament.

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

Case law on Article 34: 6 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 34 of Sixth Directive 77/388/EEC, most recent first.

  1. C-592/15 British Film Institute Judgment · 15 February 2017 · United Kingdom
  2. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands
  3. C-321/02 Harbs Opinion · 11 March 2004 · Germany
  4. C-381/01 Commission v Italy Opinion · 27 November 2003 · Germany, Finland, Italy, Sweden
  5. C-384/95 Landboden-Agrardienste Opinion · 25 September 1997 · Germany
  6. C-97/90 Lennartz Judgment · 11 July 1991 · Germany