VATcodexEU VAT case law · Court of Justice and General Court

Article 5 Sixth Directive 77/388/EEC

Supply of goods

Title V · Taxable transactions

Open in the compendium141 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 14 of Directive 2006/112/EC, Article 15 of Directive 2006/112/EC, Article 16 of Directive 2006/112/EC, Article 18 of Directive 2006/112/EC, Article 19 of Directive 2006/112/EC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 5

1.‘Supply of goods’ shall mean the transfer of the right to dispose of tangible property as owner.

2.Electric current, gas, heat, refrigeration and the like shall be considered tangible property.

3.Member States may consider the following to be tangible property:

(a)certain interest in immovable property;

(b)rights in rem giving the holder thereof a right of user over immovable property;

(c)shares or interests equivalent to shares giving the holder thereof de jure or de facto rights of ownership or possession over immovable property or part thereof.

4.The following shall also be considered supplies within the meaning of paragraph 1:

(a)the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;

(b)the actual handing over of goods, pursuant to a contract for the hire of goods for a certain period or for the sale of goods on deferred terms, which provides that in the normal course of events ownership shall pass at the latest upon payment of the final instalment;

(c)the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.

5.Member States may consider the handing over of certain works of construction to be supplies within the meaning of paragraph 1.

6.The application by a taxable person of goods forming part of his business assets for his private use or that of his staff, or the disposal thereof free of charge or more generally their application for purposes other than those of his business, where the value added tax on the goods in question or the component parts thereof was wholly or partly deductible, shall be treated as supplies made for consideration. However, applications for the giving of samples or the making of gifts of small value for the purposes of the taxable person's business shall not be so treated.

7.Member States may treat as supplies made for consideration:

(a)the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the value added tax on such goods, had they been acquired from another taxable person, would not be wholly deductible;

(b)the application of goods by a taxable person for the purposes of a non-taxable transaction, where the value added tax on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with subparagraph (a);

(c)except in those cases mentioned in paragraph 8, the retention of goods by a taxable person or his successors when he ceases to carry out a taxable economic activity where the value added tax on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with subparagraph (a).

8.In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and in that event the recipient shall be treated as the successor to the transferor. Where appropriate, Member States may take the necessary measures to prevent distortion of competition in cases where the recipient is not wholly liable to tax.

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

Case law on Article 5: 141 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 5 of Sixth Directive 77/388/EEC, most recent first.

  1. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 5(8)
  2. T-366/25 Szytelbiecka Opinion · 13 May 2026 · cites Article 5(8)
  3. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026 · cites Article 5(8)
  4. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany · cites Article 5(6)
  5. C-729/21 Dyrektor Izby Administracji Skarbowej w Łodzi Order · 16 January 2023 · Poland
  6. C-677/21 Fluvius Antwerpen Opinion · 12 January 2023 · Belgium · cites Article 5(2)
  7. C-250/22 Fallimento Villa di Campo Order · 21 December 2022 · Italy
  8. C-294/21 Navitours Opinion · 7 April 2022 · Luxembourg · cites Article 5(1)
  9. C-596/20 DuoDecad Opinion · 10 February 2022 · Hungary · cites Article 5(1)
  10. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 5(5), (6)
  11. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Opinion · 3 September 2020 · Poland · cites Article 5(4)
  12. C-235/18 Vega International Car Transport and Logistic Judgment · 15 May 2019 · Poland · cites Article 5(1)
  13. C-278/18 Sequeira Mesquita Judgment · 28 February 2019 · Portugal · cites Article 5(8)
  14. C-17/18 Mailat Judgment · 19 December 2018 · Romania · cites Article 5(8)
  15. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France · cites Article 5(1)
  16. C-665/16 Gmina Wrocław Judgment · 13 June 2018 · Poland · cites Article 5(1), (4)(a)
  17. C-544/16 Marcandi Opinion · 7 March 2018 · United Kingdom · cites Article 5(6)
  18. C-303/16 Solar Electric Martinique Judgment · 19 October 2017 · France · cites Article 5(1), (5)
  19. C-308/16 Kozuba Premium Selection Opinion · 4 July 2017 · Poland · cites Article 5(1), (7)(a)
  20. C-24/15 Plöckl Judgment · 20 October 2016 · Germany · cites Article 5(1)
  21. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 5(1), (3)(a), (3)(b), (4)(b), (5), (6)
  22. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland · cites Article 5(3)
  23. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 5(1)
  24. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium · cites Article 5(6), (7), (7)(a)
  25. C-42/14 Wojskowa Agencja Mieszkaniowa w Warszawie Judgment · 16 April 2015 · Poland · cites Article 5(1)
  26. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 5(1)
  27. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 5(1), (5), (6), (7), (7)(a)
  28. C-461/12 Granton Advertising Judgment · 12 June 2014 · Netherlands · cites Article 5(3), (3)(c)
  29. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 5(3)
  30. C-366/12 Klinikum Dortmund Judgment · 13 March 2014 · Germany · cites Article 5(1)
  31. C-33/13 Jagiełło Order · 6 February 2014 · Poland
  32. C-494/12 Dixons Retail Judgment · 21 November 2013 · United Kingdom · cites Article 5(1)
  33. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 5(3), (7)(a)
  34. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Judgment · 20 June 2013 · Austria · cites Article 5(1), (2), (6)
  35. C-651/11 X Judgment · 30 May 2013 · Netherlands · cites Article 5(3)(c), (8)
  36. C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands · cites Article 5(8)
  37. C-563/11 Forvards V Order · 28 February 2013 · Latvia
  38. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany · cites Article 5(1), (2)(e), (5), (5)(b)
  39. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 5(1), (3)(b), (5), (6), (7), (7)(a)
  40. C-165/11 Profitube Judgment · 8 November 2012 · Slovakia · cites Article 5(1)
  41. C-310/11 Grattan Opinion · 13 September 2012 · United Kingdom · cites Article 5(4)(c)
  42. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Netherlands · cites Article 5(1), (3), (3)(c)
  43. C-234/11 TETS Haskovo Opinion · 14 June 2012 · Bulgaria · cites Article 5(8)
  44. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 5(1)
  45. C-444/10 Schriever Judgment · 10 November 2011 · Germany · cites Article 5(1), (8)
  46. C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 5(6)
  47. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 5(1), (4)(c)
  48. C-218/10 ADV Allround Opinion · 28 June 2011 · Germany · cites Article 5(6)
  49. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 5(6), (7)
  50. C-497/09 Bog and Others Judgment · 10 March 2011 · Germany · cites Article 5(1)
  51. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium · cites Article 5(1)
  52. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom · cites Article 5(1), (6)
  53. C-581/08 EMI Group Judgment · 30 September 2010 · United Kingdom · cites Article 5(6)
  54. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 5(1), (4)(b)
  55. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 5(1)
  56. C-237/09 De Fruytier Judgment · 3 June 2010 · Belgium · cites Article 5(1)
  57. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany · cites Article 5(1)
  58. C-88/09 Graphic Procédé Judgment · 11 February 2010 · France · cites Article 5(1)
  59. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain
  60. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 5(8)
  61. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 5(7), (7)(a)
  62. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland
  63. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Germany · cites Article 5(1), (2)
  64. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia
  65. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany
  66. C-37/08 RCI Europe Opinion · 2 April 2009 · United Kingdom · cites Article 5(1)
  67. C-566/07 Stadeco Opinion · 12 March 2009 · Netherlands
  68. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 5(6)
  69. C-460/07 Puffer Opinion · 11 December 2008 · Austria · cites Article 5(6)
  70. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark · cites Article 5(6)
  71. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 5(4)(b)
  72. C-451/06 Walderdorff Opinion · 18 July 2007 · Austria · cites Article 5(3)
  73. C-73/06 Planzer Luxembourg Opinion · 19 April 2007 · Germany
  74. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 5(1), (2)(e), (5)
  75. C-409/04 Teleos and Others Opinion · 11 January 2007 · United Kingdom · cites Article 5(1)
  76. C-166/05 Heger Judgment · 7 September 2006 · Austria · cites Article 5(1), (3), (3)(a), (3)(b)
  77. C-284/04 T-Mobile Austria and Others Opinion · 7 September 2006 · Austria · cites Article 5(8)
  78. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 5(1)
  79. C-228/05 Stradasfalti Opinion · 22 June 2006 · Italy · cites Article 5(1), (6)
  80. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands · cites Article 5(1)
  81. C-35/05 Reemtsma Cigarettenfabriken Opinion · 8 June 2006 · Italy
  82. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 5(6), (7)
  83. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 5(1), (4)(b)
  84. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 5(1)
  85. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 5(1)
  86. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 5(4), (4)(c)
  87. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 5(1)
  88. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 5(1), (3)
  89. C-245/04 EMAG Handel Eder Opinion · 10 November 2005 · Austria · cites Article 5(1)
  90. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 5(1)
  91. C-435/03 British American Tobacco and Newman Shipping Judgment · 14 July 2005 · Belgium · cites Article 5(1), (6), (7)
  92. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 5(1)
  93. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 5(1)
  94. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands · cites Article 5(3)(b), (6)
  95. C-25/03 HE Judgment · 21 April 2005 · Germany · cites Article 5(1)
  96. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 5(1), (6)
  97. C-434/03 Charles and Charles-Tijmens Opinion · 20 January 2005 · Netherlands · cites Article 5(6)
  98. C-32/03 Fini H Opinion · 28 October 2004 · Denmark · cites Article 5(8)
  99. C-8/03 BBL Opinion · 18 May 2004 · Belgium · cites Article 5(3)
  100. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 5(1), (3), (4), (8)
  101. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 5(1), (6), (7), (7)(a)
  102. C-320/02 Stenholmen Judgment · 1 April 2004 · Sweden · cites Article 5(1), (2)
  103. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg · cites Article 5(1), (4), (8)
  104. C-152/02 Terra Baubedarf-Handel Opinion · 16 October 2003 · Germany
  105. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 5(1), (6), (7)
  106. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 5(1)
  107. C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 5(6)
  108. C-384/01 Commission v France Opinion · 10 October 2002 · France · cites Article 5(2)
  109. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom
  110. C-315/00 Maierhofer Opinion · 6 June 2002 · Germany · cites Article 5(1)
  111. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland · cites Article 5(1)
  112. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 5(1)
  113. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom
  114. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom
  115. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 5(1), (3), (3)(b)
  116. C-86/99 Freemans Judgment · 29 May 2001 · United Kingdom · cites Article 5(1)
  117. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 5(1), (6), (7), (7)(a), (7)(c)
  118. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 5(6)
  119. C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 5(1), (3), (8)
  120. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden
  121. C-136/99 Monte Dei Paschi Di Siena Opinion · 13 April 2000 · France · cites Article 5(7)(a)
  122. C-142/99 Floridienne and Berginvest Opinion · 4 April 2000 · Belgium · cites Article 5(6)
  123. C-400/98 Breitsohl Opinion · 16 December 1999 · Germany · cites Article 5(6)
  124. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 5(3)(a), (6)
  125. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom
  126. C-172/96 First National Bank of Chicago Opinion · 16 September 1997 · United Kingdom · cites Article 5(1)
  127. C-2/95 SDC Judgment · 5 June 1997 · Denmark · cites Article 5(3)
  128. C-302/93 Debouche Judgment · 26 September 1996 · Netherlands
  129. C-231/94 Faaborg-Gelting Linien Judgment · 2 May 1996 · Germany · cites Article 5(1)
  130. C-230/94 Enkler Opinion · 28 March 1996 · Germany · cites Article 5(6)
  131. C-468/93 Gemeente Emmen Opinion · 14 December 1995 · Netherlands · cites Article 5(1), (5)(a), (5)(b)
  132. C-215/94 Mohr Opinion · 23 November 1995 · Germany · cites Article 5(1), (4)(a), (7)(c)
  133. C-291/92 Armbrecht Judgment · 4 October 1995 · Germany · cites Article 5(1), (5)(b), (6)
  134. C-33/93 Empire Stores Opinion · 16 March 1994 · United Kingdom · cites Article 5(6)
  135. C-20/91 De Jong Judgment · 6 May 1992 · Netherlands · cites Article 5(1), (6)
  136. C-97/90 Lennartz Opinion · 30 April 1991 · Germany · cites Article 5(3)(a), (6)
  137. C-186/89 Van Tiem Judgment · 4 December 1990 · Netherlands · cites Article 5(1), (3), (3)(b)
  138. C-185/89 Velker International Oil Company Judgment · 26 June 1990 · Netherlands · cites Article 5(1)
  139. C-320/88 Shipping and Forwarding Enterprise Safe Judgment · 8 February 1990 · Netherlands · cites Article 5(1)
  140. C-353/85 Commission v United Kingdom Opinion · 7 July 1987 · United Kingdom · cites Article 5(1), (5)(a)
  141. C-139/84 Van Dijk's Boekhuis v Staatsecretaris van Financiën Judgment · 14 May 1985 · Netherlands · cites Article 5(1), (5), (5)(a)