VATcodexEU VAT case law · Court of Justice and General Court

Article 4 Sixth Directive 77/388/EEC

Taxable persons

Title IV · Taxable persons

Open in the compendium205 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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.

In force today: Article 9 of Directive 2006/112/EC, Article 12 of Directive 2006/112/EC, Article 11 of Directive 2006/112/EC, Article 13 of Directive 2006/112/EC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 4

1.‘Taxable person’ shall mean any person who independently carries out in any place any economic activity specified in paragraph 2, whatever the purpose or results of that activity.

2.The economic activities referred to in paragraph 1 shall comprise all activities of producers, traders and persons supplying services including mining and agricultural activities and activities of the professions. The exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis shall also be considered an economic activity.

3.Member States may also treat as a taxable person anyone who carries out, on an occasional basis, a transaction relating to the activities referred to in paragraph 2 and in particular one of the following:

(a)the supply before first occupation of buildings or parts of buildings and the land on which they stand; Member States may determine the conditions of application of this criterion to transformations of buildings and the land on which they stand.

Member States may apply criteria other than that of first occupation, such as the period elapsing between the date of completion of the building and the date of first supply or the period elapsing between the date of first occupation and the date of subsequent supply, provided that these periods do not exceed five years and two years respectively.

‘A building’ shall be taken to mean any structure fixed to or in the ground;

(b)the supply of building land.

‘Building land’ shall mean any unimproved or improved land defined as such by the Member States.

4.The use of the word ‘independently’ in paragraph 1 shall exclude employed and other persons from the tax in so far as they are bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer's liability.

Subject to the consultations provided for in Article 29, each Member State may treat as a single taxable person persons established in the territory of the country who, while legally independent, are closely bound to one another by financial, economic and organizational links.

5.States, regional and local government authorities and other bodies governed by public law shall not be considered taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with these activities or transactions.

However, when they engage in such activities or transactions, they shall be considered taxable persons in respect of these activities or transactions where treatment as non-taxable persons would lead to significant distortions of competition.

In any case, these bodies shall be considered taxable persons in relation to the activities listed in Annex D, provided they are not carried out on such a small scale as to be negligible.

Member States may consider activities of these bodies which are exempt under Article 13 or 28 as activities which they engage in as public authorities.

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

Case law on Article 4: 205 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 4 of Sixth Directive 77/388/EEC, most recent first.

  1. T-268/25 Sampension Livsforsikring Judgment · 15 July 2026 · cites Article 4(4)
  2. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025 · cites Article 4(1)
  3. T-575/24 Digipolis Opinion · 22 October 2025 · cites Article 4(4)
  4. C-594/23 Lomoco Development and Others Judgment · 7 November 2024 · Denmark · cites Article 4(3)
  5. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 4(1), (2), (4), (5)
  6. C-288/22 Administration de l’Enregistrement, des Domaines et de la TVA (VAT – Member of a board of directors) Opinion · 13 July 2023 · Luxembourg
  7. C-141/20 Norddeutsche Gesellschaft für Diakonie Judgment · 1 December 2022 · Germany · cites Article 4(1), (4)
  8. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 4(1), (4), (5)
  9. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 4(1), (2)
  10. C-77/19 Kaplan International Colleges UK Opinion · 23 April 2020 · United Kingdom · cites Article 4(4)
  11. C-562/17 Nestrade Judgment · 14 February 2019 · Spain
  12. C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · France · cites Article 4(1), (2)
  13. C-249/17 Ryanair Judgment · 17 October 2018 · Ireland · cites Article 4(1), (2)
  14. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom · cites Article 4(1)
  15. C-251/16 Cussens and Others Judgment · 22 November 2017 · Ireland · cites Article 4(3), (3)(a)
  16. C-374/16 Geissel Judgment · 15 November 2017 · Germany · cites Article 4(1)
  17. C-396/16 T-2 Opinion · 12 October 2017 · Slovenia · cites Article 4(5)
  18. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany · cites Article 4(5)
  19. C-308/16 Kozuba Premium Selection Opinion · 4 July 2017 · Poland · cites Article 4(3)(a)
  20. C-326/15 DNB Banka Opinion · 1 March 2017 · Latvia · cites Article 4(5)
  21. C-605/15 Aviva Opinion · 1 March 2017 · Poland
  22. C-344/15 National Roads Authority Judgment · 19 January 2017 · Ireland · cites Article 4(5)
  23. C-633/15 London Borough of Ealing Opinion · 21 December 2016 · United Kingdom · cites Article 4(5)
  24. C-24/15 Plöckl Judgment · 20 October 2016 · Germany · cites Article 4(1)
  25. C-340/15 Nigl and Others Judgment · 12 October 2016 · Austria · cites Article 4(1), (4)
  26. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 4(1), (2)
  27. C-55/16 Evo Bus Order · 30 June 2016 · Romania
  28. C-393/15 ESET Order · 21 June 2016 · Poland
  29. C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany
  30. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Opinion · 23 December 2015 · Netherlands · cites Article 4(1), (2), (5)
  31. C-595/13 Fiscale Eenheid X Judgment · 9 December 2015 · Netherlands · cites Article 4(4)
  32. C-174/14 Saudaçor Judgment · 29 October 2015 · Portugal · cites Article 4(5)
  33. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 4(1), (2)
  34. C-276/14 Gmina Wrocław Judgment · 29 September 2015 · Poland · cites Article 4(1), (2), (3), (5)
  35. C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Germany · cites Article 4(2), (4), (5)
  36. C-331/14 Trgovina Prizma Judgment · 9 July 2015 · Slovenia · cites Article 4(1), (2)
  37. C-584/13 Mapfre asistencia and Mapfre warranty Opinion · 4 February 2015 · France · cites Article 4(1)
  38. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 4(2)
  39. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 4(1), (2), (5)
  40. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 4(3), (3)(a), (3)(b)
  41. C-204/13 Malburg Judgment · 13 March 2014 · Germany · cites Article 4(1), (2)
  42. C-33/13 Jagiełło Order · 6 February 2014 · Poland
  43. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Netherlands · cites Article 4(1), (3)
  44. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 4(1), (2), (4)
  45. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 4(1), (2), (4)
  46. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Judgment · 20 June 2013 · Austria · cites Article 4(1), (2)
  47. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · United Kingdom · cites Article 4(4)
  48. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
  49. C-74/11 Commission v Finland Judgment · 25 April 2013 · Finland
  50. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark
  51. C-480/10 Commission v Sweden Judgment · 25 April 2013 · Sweden · cites Article 4(4)
  52. C-85/11 Commission v Ireland Judgment · 9 April 2013 · Ireland · cites Article 4(2), (4)
  53. C-563/11 Forvards V Order · 28 February 2013 · Latvia
  54. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany · cites Article 4(3)(a)
  55. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 4(3)(b)
  56. C-587/10 VSTR Judgment · 27 September 2012 · Germany · cites Article 4(1), (2)
  57. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal · cites Article 4(2)
  58. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia · cites Article 4(1), (2)
  59. C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard Judgment · 12 July 2012 · Netherlands · cites Article 4(3)(a), (3)(b)
  60. C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 4(1), (2)
  61. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland · cites Article 4(1)
  62. C-93/10 GFKL Financial Services Judgment · 27 October 2011 · Germany · cites Article 4(1), (2)
  63. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany · cites Article 4(1)
  64. C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 4(1), (2), (3)
  65. C-427/10 Banca Antoniana Popolare Veneta Opinion · 15 September 2011 · Italy · cites Article 4(1)
  66. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 4(1), (4)
  67. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 4(1), (2)
  68. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 4(1), (2)
  69. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia
  70. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom
  71. C-84/09 X Opinion · 6 May 2010 · Sweden · cites Article 4(1)
  72. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands · cites Article 4(5)
  73. C-473/08 Eulitz Judgment · 28 January 2010 · Germany · cites Article 4(1), (2), (4)
  74. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Netherlands · cites Article 4(3), (3)(a), (3)(b)
  75. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain · cites Article 4(1), (2), (5)
  76. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland · cites Article 4(1), (2), (5)
  77. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 4(1), (2)
  78. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 4(3)
  79. C-267/08 SPÖ Landesorganisation Kärnten Judgment · 6 October 2009 · Austria · cites Article 4(1), (2), (5)
  80. C-554/07 Commission v Ireland Judgment · 16 July 2009 · Ireland · cites Article 4(1), (2), (5)
  81. C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 4(1), (2)
  82. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany · cites Article 4(1), (2), (5)
  83. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 4(1), (2)
  84. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 4(1)
  85. C-572/07 RLRE Tellmer Property Opinion · 9 December 2008 · Czechia · cites Article 4(1), (2)
  86. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden · cites Article 4(1), (2)
  87. C-288/07 Isle of Wight Council and Others Judgment · 16 September 2008 · United Kingdom · cites Article 4(1), (2), (5)
  88. C-162/07 Ampliscientifica and Amplifin Judgment · 22 May 2008 · Italy · cites Article 4(1), (4)
  89. C-456/07 Mihal Order · 21 May 2008 · Slovakia · cites Article 4(5)
  90. C-442/05 Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien Judgment · 3 April 2008 · Germany · cites Article 4(1), (5)
  91. C-437/06 Securenta Judgment · 13 March 2008 · Germany
  92. C-408/06 Götz Judgment · 13 December 2007 · Germany · cites Article 4(2), (5)
  93. C-174/06 CO.GE.P Judgment · 25 October 2007 · Italy · cites Article 4(1), (2), (5)
  94. C-355/06 van der Steen Judgment · 18 October 2007 · Netherlands · cites Article 4(1), (4)
  95. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 4(1), (2)
  96. C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · United Kingdom · cites Article 4(1), (2), (5)
  97. C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Austria · cites Article 4(1), (2), (5)
  98. C-435/05 Investrand Judgment · 8 February 2007 · Netherlands
  99. C-401/05 VDP Dental Laboratory Opinion · 7 September 2006 · Netherlands · cites Article 4(2)
  100. C-89/05 United Utilities Judgment · 13 July 2006 · United Kingdom · cites Article 4(4)
  101. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 4(1), (2)
  102. C-430/04 Feuerbestattungsverein Halle Judgment · 8 June 2006 · Germany · cites Article 4(5)
  103. C-210/04 FCE Bank Judgment · 23 March 2006 · Italy · cites Article 4(1), (2), (4)
  104. C-475/03 Banca popolare di Cremona Opinion · 14 March 2006 · Italy · cites Article 4(1), (2), (5)
  105. C-114/05 Gillan Beach Judgment · 9 March 2006 · France
  106. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 4(1), (2)
  107. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 4(1), (2), (4)
  108. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 4(1), (2), (4)
  109. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 4(1), (2)
  110. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 4(3), (3)(a)
  111. C-184/04 Uudenkaupungin kaupunki Opinion · 15 September 2005 · Finland
  112. C-415/04 Stichting Kinderopvang Enschede Opinion · 15 September 2005 · Netherlands
  113. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 4(1), (2), (3), (5)
  114. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 4(1), (2)
  115. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 4(1), (2)
  116. C-25/03 HE Judgment · 21 April 2005 · Germany · cites Article 4(1), (2)
  117. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom · cites Article 4(4)
  118. C-32/03 Fini H Judgment · 3 March 2005 · Denmark · cites Article 4(1), (2), (3)
  119. C-428/02 Fonden Marselisborg Lystbådehavn Judgment · 3 March 2005 · Denmark · cites Article 4(1), (2), (3)(a), (3)(b)
  120. C-472/03 Arthur Andersen Judgment · 3 March 2005 · Netherlands · cites Article 4(1), (4)
  121. C-305/03 Commission v United Kingdom Opinion · 24 February 2005 · United Kingdom
  122. C-8/03 BBL Judgment · 21 October 2004 · Belgium · cites Article 4(1), (2)
  123. C-68/03 Lipjes Judgment · 27 May 2004 · Netherlands · cites Article 4(3), (5)
  124. C-284/03 Temco Europe Opinion · 4 May 2004 · Belgium · cites Article 4(1), (2)
  125. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 4(1), (2)
  126. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 4(1), (2)
  127. C-321/02 Harbs Opinion · 11 March 2004 · Germany · cites Article 4(2)
  128. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 4(2)
  129. C-212/01 Unterpertinger Judgment · 20 November 2003 · Austria
  130. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · Greece · cites Article 4(1), (4), (5)
  131. C-45/01 Dornier Judgment · 6 November 2003 · Germany · cites Article 4(1), (2)
  132. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 4(1), (2)
  133. C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 4(1), (2)
  134. C-169/02 Dansk Postordreforening Opinion · 10 April 2003 · Denmark · cites Article 4(5)
  135. C-315/00 Maierhofer Judgment · 16 January 2003 · Germany · cites Article 4(1), (2), (3), (3)(a), (3)(b)
  136. C-438/01 Design Concept Opinion · 12 December 2002 · Luxembourg · cites Article 4(1), (2)
  137. C-275/01 Sinclair Collis Opinion · 10 October 2002 · United Kingdom · cites Article 4(1)
  138. C-497/01 Zita Modes Opinion · 26 September 2002 · Luxembourg · cites Article 4(1), (2)
  139. C-141/00 Kügler Judgment · 10 September 2002 · Germany · cites Article 4(1), (2), (5)
  140. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany · cites Article 4(1), (2), (5)
  141. C-174/00 Kennemer Golf Judgment · 21 March 2002 · Netherlands · cites Article 4(1), (2)
  142. C-267/00 Zoological Society Opinion · 13 December 2001 · United Kingdom · cites Article 4(1)
  143. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 4(1), (4)
  144. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 4(1), (2), (3)(b)
  145. C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 4(1), (2)
  146. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 4(1), (2)
  147. C-276/98 Commission v Portugal Judgment · 8 March 2001 · Portugal · cites Article 4(1), (2), (5)
  148. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 4(1), (2)
  149. C-429/97 Commission v France Judgment · 25 January 2001 · France
  150. C-83/99 Commission v Spain Judgment · 18 January 2001 · Spain · cites Article 4(1), (2), (5)
  151. C-446/98 Fazenda Pública Judgment · 14 December 2000 · Portugal · cites Article 4(1), (2), (5)
  152. C-108/00 SPI Opinion · 14 December 2000 · France · cites Article 4(1), (2)
  153. C-142/99 Floridienne and Berginvest Judgment · 14 November 2000 · Belgium · cites Article 4(1), (2), (3)
  154. C-240/99 Skandia Opinion · 26 September 2000 · Sweden · cites Article 4(4)
  155. C-150/99 Stockholm Lindöpark Opinion · 26 September 2000 · Sweden · cites Article 4(1), (2)
  156. C-213/99 de Andrade Opinion · 21 September 2000 · Portugal · cites Article 4(5)
  157. C-276/97 Commission v France Judgment · 12 September 2000 · France · cites Article 4(1), (2), (5), (5)(3), (5)(l)
  158. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 4(1), (2), (5), (5)(3), (5)(l)
  159. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 4(1), (2), (5), (5)(3), (5)(l)
  160. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Netherlands · cites Article 4(1), (2), (5), (5)(3), (5)(l)
  161. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece · cites Article 4(1), (2), (5), (5)(3), (5)(l)
  162. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 4(1), (3), (3)(a), (3)(b)
  163. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany
  164. C-408/98 Abbey National Opinion · 13 April 2000 · United Kingdom · cites Article 4(1), (2)
  165. C-136/99 Monte Dei Paschi Di Siena Opinion · 13 April 2000 · France · cites Article 4(2)
  166. C-110/98 Gabalfrisa and Others Judgment · 21 March 2000 · Spain · cites Article 4(1), (2)
  167. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 4(1), (2), (4)
  168. T-178/99 Elder v Commission Order · 6 December 1999 · United Kingdom · cites Article 4(4)
  169. C-98/98 Midland Bank Opinion · 30 September 1999 · United Kingdom · cites Article 4(1)
  170. C-158/98 Coffeeshop 'Siberië' Judgment · 29 June 1999 · Netherlands · cites Article 4(1)
  171. C-136/97 Norbury Developments Judgment · 29 April 1999 · United Kingdom · cites Article 4(3), (3)(a), (3)(b)
  172. C-85/97 SFI v Belgian State Judgment · 19 November 1998 · Belgium
  173. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom · cites Article 4(5)
  174. C-318/96 SPAR Opinion · 20 November 1997 · Austria · cites Article 4(1), (2)
  175. C-370/95 Careda and Others v Administración General del Estado Opinion · 27 February 1997 · Spain
  176. C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden Judgment · 6 February 1997 · Germany · cites Article 4(1), (2), (5)
  177. C-80/95 Harnas & Helm Judgment · 6 February 1997 · Netherlands · cites Article 4(1), (2)
  178. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 4(1), (2), (3)
  179. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 4(1), (2)
  180. C-37/95 Ghent Coal Terminal Opinion · 11 July 1996 · Belgium
  181. C-155/94 Wellcome Trust Judgment · 20 June 1996 · United Kingdom · cites Article 4(1), (2)
  182. C-468/93 Gemeente Emmen Judgment · 28 March 1996 · Netherlands · cites Article 4(3), (3)(a), (3)(b), (5)
  183. C-110/94 INZO Judgment · 29 February 1996 · Belgium · cites Article 4(1), (2)
  184. C-302/93 Debouche Opinion · 1 February 1996 · Netherlands · cites Article 4(1)
  185. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom · cites Article 4(1)
  186. C-63/92 Lubbock Fine Judgment · 15 December 1993 · United Kingdom · cites Article 4(1), (2), (3), (3)(a), (3)(b), (5)
  187. C-333/91 Sofitam Opinion · 20 January 1993 · France · cites Article 4(1), (2)
  188. C-208/91 Beaulande Opinion · 17 September 1992 · France · cites Article 4(2), (3), (3)(b)
  189. C-131/91 'K' Line Air Service Europe Opinion · 24 June 1992 · Belgium
  190. C-202/90 Ayuntamiento de Sevilla Judgment · 25 July 1991 · Spain · cites Article 4(1), (4), (5)
  191. C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 4(1), (2)
  192. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 4(1), (2), (4)
  193. C-186/89 Van Tiem Judgment · 4 December 1990 · Netherlands · cites Article 4(1), (2), (3)
  194. C-4/89 Comune di Carpaneto Piacentino and Others Judgment · 15 May 1990 · Italy · cites Article 4(5)
  195. C-231/87 Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others Judgment · 17 October 1989 · Italy · cites Article 4(1), (2), (5)
  196. C-50/87 Commission v France Judgment · 21 September 1988 · France · cites Article 4(1)
  197. C-230/87 Naturally Yours Cosmetics Opinion · 14 July 1988 · United Kingdom · cites Article 4(1)
  198. C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Judgment · 12 July 1988 · United Kingdom · cites Article 4(1), (4)
  199. C-269/86 Mol v Inspecteur der Invoerrechten en Accijnzen Judgment · 5 July 1988 · Netherlands · cites Article 4(1)
  200. C-289/86 Happy Family v Inspecteur der Omzetbelasting Judgment · 5 July 1988 · Netherlands · cites Article 4(1)
  201. C-122/87 Commission v Italy Opinion · 15 March 1988 · Italy · cites Article 4(1)
  202. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands · cites Article 4(1), (2), (4), (5)
  203. C-73/85 Kerrutt Judgment · 8 July 1986 · Germany · cites Article 4(1), (3), (3)(a), (3)(b)
  204. C-268/83 Rompelman Judgment · 14 February 1985 · Netherlands · cites Article 4(1), (2)
  205. C-89/81 Hong-Kong Trade Opinion · 2 March 1982 · Netherlands · cites Article 4(1), (5)