VATcodexEU VAT case law · Court of Justice and General Court

Article 7 Sixth Directive 77/388/EEC

Imports

Title V · Taxable transactions

Open in the compendium23 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 7

1.‘Importation’ of goods shall mean:

(a)the entry into the Community of goods which do not fulfil the conditions laid down in Articles 9 and 10 of the Treaty establishing the European Economic Community or, where the goods are covered by the Treaty establishing the European Coal and Steel Community, are not in free circulation;

(b)the entry into the Community of goods from a third territory, other than the goods covered by (a).

2.The place of import of goods shall be the Member State within the territory of which the goods are when they enter the Community.

3.Notwithstanding paragraph 2, where goods referred to in paragraph 1 (a) are, on entry into the Community, placed under one of the arrangements referred to in Article 16 (1) (B) (a), (b), (c) and (d), under arrangements for temporary importation with total exemption from import duty or under external transit arrangements, the place of import of such goods shall be the Member State within the territory of which they cease to be covered by those arrangements.

Similarly, when goods referred to in paragraph 1 (b) are placed, on entry into the Community, under one of the procedures referred to in Article 33a (1) (b) or (c), the place of import shall be the Member State within whose territory this procedure ceases to apply.

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

Case law on Article 7: 23 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 7 of Sixth Directive 77/388/EEC, most recent first.

  1. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Opinion · 18 March 2021 · Poland
  2. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany · cites Article 7(1)(a), (2), (3)
  3. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France
  4. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands
  5. C-165/11 Profitube Judgment · 8 November 2012 · Slovakia · cites Article 7(1), (1)(a), (2), (3)
  6. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany
  7. C-427/10 Banca Antoniana Popolare Veneta Opinion · 15 September 2011 · Italy
  8. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia · cites Article 7(1)(a)
  9. C-230/08 Dansk Transport og Logistik Judgment · 29 April 2010 · cites Article 7(1), (1)(a), (2), (3)
  10. C-566/07 Stadeco Judgment · 18 June 2009 · Netherlands · cites Article 7(1)
  11. C-73/06 Planzer Luxembourg Opinion · 19 April 2007 · Germany · cites Article 7(1)
  12. C-169/04 Abbey National Judgment · 4 May 2006 · United Kingdom
  13. C-114/05 Gillan Beach Judgment · 9 March 2006 · France
  14. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 7(1)(a), (3)
  15. C-245/04 EMAG Handel Eder Opinion · 10 November 2005 · Austria
  16. C-101/00 Tulliasiamies and Siilin Judgment · 19 September 2002 · Finland · cites Article 7(1)
  17. C-371/99 Liberexim Judgment · 11 July 2002 · Netherlands · cites Article 7(3)
  18. C-429/97 Commission v France Judgment · 25 January 2001 · France
  19. C-181/97 van der Kooy Judgment · 28 January 1999 · Netherlands · cites Article 7(1), (1)(a)
  20. C-80/95 Harnas & Helm Opinion · 7 November 1996 · Netherlands · cites Article 7(1)
  21. C-39/85 Bergeres-Becque v Service interrégional des douanes Judgment · 23 January 1986 · France
  22. C-249/84 Ministère public v Profant Opinion · 10 July 1985 · Belgium
  23. C-294/82 Einberger v Hauptzollamt Freiburg Judgment · 28 February 1984 · Germany