VATcodexEU VAT case law · Court of Justice and General Court

Article 6 Sixth Directive 77/388/EEC

Supply of services

Title V · Taxable transactions

Open in the compendium115 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 24 of Directive 2006/112/EC, Article 26 of Directive 2006/112/EC, Article 27 of Directive 2006/112/EC, Article 28 of Directive 2006/112/EC, Article 29 of Directive 2006/112/EC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 6

1.‘Supply of services’ shall mean any transaction which does not constitute a supply of goods within the meaning of Article 5.

Such transactions may include inter alia:

—assignments of intangible property whether or not it is the subject of a document establishing title,

—obligations to refrain from an act or to tolerate an act or situation,

—the performances of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.

2.The following shall be treated as supplies of services for consideration:

(a)the use of goods forming part of the assets of a business for the private use of the taxable person or of his staff or more generally for purposes other than those of his business where the value added tax on such goods is wholly or partly deductible;

(b)supplies of services carried out free of charge by the taxable person for his own private use or that of his staff or more generally for purposes other than those of his business.

Member States may derogate from the provisions of this paragraph provided that such derogation does not lead to distortion of competition.

3.In order to prevent distortion of competition and subject to the consultations provided for in Article 29, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his undertaking where the value added tax on such a service, had it been supplied by another taxable person, would not be wholly deductible.

4.Where a taxable person acting in his own name but on behalf of another takes part in a supply of services, he shall be considered to have received and supplied those services himself.

5.Article 5 (8) shall apply in like manner to the supply of services.

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

Case law on Article 6: 115 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 6 of Sixth Directive 77/388/EEC, most recent first.

  1. C-603/24 Stellantis Portugal Judgment · 13 May 2026 · cites Article 6(1), (4)
  2. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 6(2), (2)(b)
  3. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 6(2), (2)(b)
  4. C-695/20 Fenix International Opinion · 15 September 2022 · United Kingdom · cites Article 6(4)
  5. C-489/20 Kauno teritorinė muitinė Opinion · 6 October 2021 · cites Article 6(1)
  6. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Judgment · 22 April 2021 · Poland · cites Article 6(1)
  7. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 6(2), (2)(a)
  8. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 6(2)
  9. C-94/19 San Domenico Vetraria Judgment · 11 March 2020 · Italy · cites Article 6(1)
  10. C-153/17 Volkswagen Financial Services (UK) Opinion · 3 May 2018 · United Kingdom
  11. C-303/16 Solar Electric Martinique Judgment · 19 October 2017 · France · cites Article 6(1)
  12. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 6(2)(a)
  13. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 6(1), (2), (2)(a), (3)
  14. C-366/12 Klinikum Dortmund Judgment · 13 March 2014 · Germany · cites Article 6(1)
  15. C-461/12 Granton Advertising Opinion · 24 October 2013 · Netherlands · cites Article 6(1)
  16. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 6(2)
  17. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 6(4)
  18. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 6(1)
  19. C-651/11 X Judgment · 30 May 2013 · Netherlands · cites Article 6(1), (5)
  20. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany · cites Article 6(1)
  21. C-299/11 Gemeente Vlaardingen Opinion · 11 September 2012 · Netherlands
  22. C-334/10 X Judgment · 19 July 2012 · Netherlands · cites Article 6(2)
  23. C-520/10 Lebara Judgment · 3 May 2012 · United Kingdom · cites Article 6(1), (2)(b), (4)
  24. C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 6(2)
  25. C-594/10 van Laarhoven Judgment · 16 February 2012 · Netherlands · cites Article 6(2), (2)(a)
  26. C-444/10 Schriever Judgment · 10 November 2011 · Germany · cites Article 6(5)
  27. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 6(4)
  28. C-93/10 GFKL Financial Services Opinion · 14 July 2011 · Germany · cites Article 6(1)
  29. C-218/10 ADV Allround Opinion · 28 June 2011 · Germany · cites Article 6(2)
  30. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 6(2), (3)
  31. C-539/09 Commission v Germany Opinion · 25 May 2011 · Germany
  32. C-497/09 Bog and Others Judgment · 10 March 2011 · Germany · cites Article 6(1)
  33. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 6(1)
  34. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom · cites Article 6(1)
  35. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 6(1)
  36. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 6(1), (2), (2)(a)
  37. C-237/09 De Fruytier Judgment · 3 June 2010 · Belgium · cites Article 6(1)
  38. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands · cites Article 6(2)
  39. C-581/08 EMI Group Opinion · 15 April 2010 · United Kingdom · cites Article 6(2)
  40. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany · cites Article 6(1), (2), (2)(a)
  41. C-88/09 Graphic Procédé Judgment · 11 February 2010 · France · cites Article 6(1)
  42. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain
  43. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland · cites Article 6(1)
  44. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 6(1)
  45. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 6(3)
  46. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Germany · cites Article 6(1)
  47. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia · cites Article 6(1)
  48. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 6(2), (2)(a)
  49. C-37/08 RCI Europe Opinion · 2 April 2009 · United Kingdom · cites Article 6(1)
  50. C-1/08 Athesia Druck Judgment · 19 February 2009 · Italy · cites Article 6(4)
  51. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Judgment · 12 February 2009 · Netherlands · cites Article 6(2), (2)(a), (2)(b)
  52. C-371/07 Danfoss and AstraZeneca Judgment · 11 December 2008 · Denmark · cites Article 6(2), (2)(a), (2)(b)
  53. C-425/06 Part Service Judgment · 21 February 2008 · Italy
  54. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 6(1)
  55. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 6(1)
  56. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 6(2), (2)(a)
  57. C-166/05 Heger Judgment · 7 September 2006 · Austria · cites Article 6(1)
  58. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria · cites Article 6(1)
  59. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 6(2), (3)
  60. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 6(1)
  61. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 6(1)
  62. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 6(1)
  63. C-210/04 FCE Bank Opinion · 29 September 2005 · Italy · cites Article 6(1), (3)
  64. C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands · cites Article 6(2), (2)(a)
  65. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 6(1)
  66. C-475/03 Banca popolare di Cremona Opinion · 17 March 2005 · Italy · cites Article 6(1)
  67. C-465/03 Kretztechnik Opinion · 24 February 2005 · Austria · cites Article 6(1)
  68. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 6(2), (2)(a), (2)(b)
  69. C-321/02 Harbs Judgment · 15 July 2004 · Germany · cites Article 6(1)
  70. C-284/03 Temco Europe Opinion · 4 May 2004 · Belgium · cites Article 6(1), (2)(a)
  71. C-17/01 Sudholz Judgment · 29 April 2004 · Germany
  72. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 6(1), (5)
  73. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 6(2)(b)
  74. C-68/03 Lipjes Opinion · 13 January 2004 · Netherlands
  75. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 6(1), (2)
  76. C-275/01 Sinclair Collis Judgment · 12 June 2003 · United Kingdom · cites Article 6(1)
  77. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 6(2), (2)(a)
  78. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 6(1)
  79. C-497/01 Zita Modes Opinion · 26 September 2002 · Luxembourg · cites Article 6(1), (5)
  80. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom · cites Article 6(1)
  81. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland · cites Article 6(1)
  82. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom · cites Article 6(1)
  83. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom
  84. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 6(1)
  85. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 6(1), (2), (2)(a)
  86. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 6(2), (2)(a)
  87. C-380/99 Bertelsmann Opinion · 6 March 2001 · Germany · cites Article 6(2)
  88. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 6(1)
  89. C-276/97 Commission v France Judgment · 12 September 2000 · France · cites Article 6(1)
  90. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 6(1)
  91. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece · cites Article 6(1)
  92. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 6(1)
  93. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Netherlands · cites Article 6(1)
  94. C-408/98 Abbey National Opinion · 13 April 2000 · United Kingdom · cites Article 6(5)
  95. C-429/97 Commission v France Opinion · 13 January 2000 · France · cites Article 6(2)
  96. C-134/97 Victoria Film Judgment · 12 November 1998 · Sweden · cites Article 6(1), (2)
  97. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 6(1)
  98. C-48/97 Kuwait Petroleum Opinion · 9 July 1998 · United Kingdom · cites Article 6(1), (2)(b)
  99. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom · cites Article 6(4)
  100. C-85/97 SFI v Belgian State Opinion · 19 May 1998 · Belgium · cites Article 6(2)
  101. C-384/95 Landboden-Agrardienste Judgment · 18 December 1997 · Germany · cites Article 6(1)
  102. C-258/95 Fillibeck Judgment · 16 October 1997 · Germany · cites Article 6(2), (2)(a), (2)(b)
  103. C-63/96 Skripalle Judgment · 29 May 1997 · Germany · cites Article 6(1), (2)
  104. C-190/95 ARO Lease Opinion · 12 December 1996 · Netherlands · cites Article 6(1)
  105. C-167/95 Linthorst and Others Opinion · 28 November 1996 · Netherlands
  106. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 6(1), (2), (2)(a), (2)(b)
  107. C-231/94 Faaborg-Gelting Linien Judgment · 2 May 1996 · Germany · cites Article 6(1)
  108. C-215/94 Mohr Judgment · 29 February 1996 · Germany · cites Article 6(1)
  109. C-291/92 Armbrecht Opinion · 6 April 1995 · Germany · cites Article 6(2)(a)
  110. C-193/91 Mohsche Judgment · 25 May 1993 · Germany · cites Article 6(2), (2)(a), (2)(b)
  111. C-96/91 Commission v Spain Judgment · 9 June 1992 · Spain · cites Article 6(2), (3), (4)
  112. C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 6(2), (2)(a)
  113. C-165/88 ORO Amsterdam Beheer and Concerto Judgment · 5 December 1989 · Netherlands · cites Article 6(2)(a)
  114. C-50/88 Kühne v Finanzamt München Iil Judgment · 27 June 1989 · Germany · cites Article 6(2), (2)(a)
  115. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands · cites Article 6(1)