VATcodexEU VAT case law · Court of Justice and General Court

Article 9 Sixth Directive 77/388/EEC

Supply of services

Title VI · Place of taxable transactions

Open in the compendium84 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Repealed. The Sixth Directive 77/388/EEC was repealed with effect from 1 January 2007 and replaced by Directive 2006/112/EC.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 9

1.The place where a service is supplied shall be deemed to be the place where the supplier has established his business or has a fixed establishment from which the service is supplied or, in the absence of such a place of business or fixed establishment, the place where he has his permanent address or usually resides.

2.However:

(a)the place of the supply of services connected with immovable property, including the services of estate agents and experts, and of services for preparing and coordinating construction works, such as the services of architects and of firms providing on-site supervision, shall be the place where the property is situated;

(b)the place where transport services are supplied shall be the place where transport takes place, having regard to the distances covered;

(c)the place of the supply of services relating to:

—cultural, artistic, sporting, scientific, educational, entertainment or similar activities, including the activities of the organizers of such activities, and where appropriate, the supply of ancillary services,

—ancillary transport activities such as loading, unloading, handling and similar activities,

—valuations of movable tangible property,

—work on movable tangible property,

shall be the place where those services are physically carried out;

(e)the place where the following services are supplied: when performed for customers established outside the Community or for taxable persons established in the Community but not in the same country as the supplier, shall be the place where the customer has established his business or has a fixed establishment to which the service is supplied or, in the absence of such a place, the place where he has his permanent address or usually resides:

—transfers and assignments of copyrights, patents, licences, trade marks and similar rights,

—advertising services,

—services of consultants, engineers, consultancy bureaux, lawyers, accountants and other similar services, as well as data processing and the supplying of information,

—obligations to refrain from pursuing or exercising, in whole or in part, a business activity or a right referred to in this point (e),

—banking, financial and insurance transactions including reinsurance, with the exception of the hire of safes,

—the supply of staff,

—the services of agents who act in the name and for the account of another, when they procure for their principal the services referred to in this point (e).

—the hiring out of movable tangible property, with the exception of all forms of transport,

—the provision of access to, and of transport or transmission through, natural gas and electricity distribution systems and the provision of other directly linked services,

—Telecommunications. Telecommunications services shall be deemed to be services relating to the transmission, emission or reception of signals, writing, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception. Telecommunications services within the meaning of this provision shall also include provision of access to global information networks,

—radio and television broadcasting services,

—electronically supplied services, inter alia, those described in Annex L;

(f)the place where services referred to in the last indent of subparagraph (e) are supplied when performed for non-taxable persons who are established, have their permanent address or usually reside in a Member State, by a taxable person who has established his business or has a fixed establishment from which the service is supplied outside the Community or, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, shall be the place where the non-taxable person is established, has his permanent address or usually resides.

3.In order to avoid double taxation, non-taxation or the distortion of competition, the Member States may, with regard to the supply of services referred to in paragraph 2(e), except for the services referred to in the last indent when supplied to non-taxable persons, and also with regard to the hiring out of forms of transport consider:

(a)the place of supply of services, which under this Article would be situated within the territory of the country, as being situated outside the Community where the effective use and enjoyment of the services take place outside the Community;

(b)the place of supply of services, which under this Article would be situated outside the Community, as being within the territory of the country where the effective use and enjoyment of the services take place within the territory of the country.

4.In the case of telecommunications services and radio and television broadcasting services referred to in paragraph 2(e) when performed for non-taxable persons who are established, have their permanent address or usually reside in a Member State, by a taxable person who has established his business or has a fixed establishment from which the service is supplied outside the Community, or in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, Member States shall make use of paragraph 3(b).

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

Case law on Article 9: 84 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 9 of Sixth Directive 77/388/EEC, most recent first.

  1. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025 · cites Article 9(2)(b)
  2. C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania · cites Article 9(2)(c)
  3. C-695/20 Fenix International Opinion · 15 September 2022 · United Kingdom
  4. C-294/21 Navitours Judgment · 1 August 2022 · Luxembourg · cites Article 9(1), (2), (2)(b), (2)(c)
  5. C-267/21 Uniqa Asigurări Judgment · 1 August 2022 · Romania · cites Article 9(2)(e)
  6. C-593/19 SK Telecom Opinion · 22 October 2020 · Austria · cites Article 9(3)
  7. C-568/17 Geelen Judgment · 8 May 2019 · Netherlands · cites Article 9(1), (2), (2)(c), (2)(e), (2)(f)
  8. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden · cites Article 9(1), (2)(c)
  9. C-453/15 A and B Judgment · 8 December 2016 · Germany · cites Article 9(2)(e)
  10. C-390/15 RPO Opinion · 8 September 2016 · Poland · cites Article 9(1), (2)(e), (2)(f)
  11. C-82/14 Nuova Invincibile Order · 15 July 2015 · Italy
  12. C-97/14 SMK Judgment · 30 April 2015 · Hungary · cites Article 9(2), (3)
  13. C-131/13 Schoenimport Italmoda Mariano Previti and Others Judgment · 18 December 2014 · Netherlands
  14. C-605/12 Welmory Judgment · 16 October 2014 · Poland · cites Article 9(1), (2), (3)
  15. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France
  16. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 9(1), (2)(e)
  17. C-155/12 RR Donnelley Global Turnkey Solutions Poland Judgment · 27 June 2013 · Poland · cites Article 9(2)(a)
  18. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom
  19. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia · cites Article 9(1)
  20. C-44/11 Deutsche Bank Opinion · 8 May 2012 · Germany · cites Article 9(2), (2)(e)
  21. C-520/10 Lebara Judgment · 3 May 2012 · United Kingdom · cites Article 9(1), (2)(e)
  22. C-218/10 ADV Allround Judgment · 26 January 2012 · Germany · cites Article 9(1), (2), (2)(e)
  23. C-530/09 Inter-Mark Group Judgment · 27 October 2011 · Poland · cites Article 9(1), (2), (2)(a), (2)(c), (2)(e)
  24. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany · cites Article 9(1), (2)(e)
  25. C-427/10 Banca Antoniana Popolare Veneta Opinion · 15 September 2011 · Italy · cites Article 9(1), (2)(e)
  26. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · United Kingdom · cites Article 9(1), (2), (2)(a)
  27. C-222/09 Kronospan Mielec Judgment · 7 October 2010 · Poland · cites Article 9(1), (2), (2)(c), (2)(e)
  28. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 9(1)
  29. C-156/09 Verigen Transplantation Service International Opinion · 29 July 2010 · Germany · cites Article 9(1), (2), (2)(c)
  30. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Germany · cites Article 9(1), (2)(e)
  31. C-37/08 RCI Europe Judgment · 3 September 2009 · United Kingdom · cites Article 9(1), (2), (2)(a)
  32. C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 9(1), (2), (2)(e)
  33. C-1/08 Athesia Druck Judgment · 19 February 2009 · Italy · cites Article 9(1), (2), (2)(e), (3), (3)(b)
  34. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden · cites Article 9(1), (2), (2)(e)
  35. C-425/06 Part Service Judgment · 21 February 2008 · Italy
  36. C-401/06 Commission v Germany Judgment · 6 December 2007 · Germany · cites Article 9(1), (2), (2)(a), (2)(e), (3)
  37. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy · cites Article 9(1), (2), (2)(b)
  38. C-442/05 Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien Opinion · 10 July 2007 · Germany · cites Article 9(2)(e)
  39. C-73/06 Planzer Luxembourg Opinion · 19 April 2007 · Germany · cites Article 9(1)
  40. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 9(1), (2), (2)(a), (2)(b)
  41. C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Italy · cites Article 9(2)(e)
  42. C-166/05 Heger Judgment · 7 September 2006 · Austria · cites Article 9(1), (2), (2)(a), (2)(e)
  43. C-284/04 T-Mobile Austria and Others Opinion · 7 September 2006 · Austria · cites Article 9(2)(e)
  44. C-369/04 Hutchison 3G and Others Opinion · 7 September 2006 · United Kingdom · cites Article 9(2)(e)
  45. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria · cites Article 9(2)(b)
  46. C-210/04 FCE Bank Judgment · 23 March 2006 · Italy · cites Article 9(1)
  47. C-114/05 Gillan Beach Judgment · 9 March 2006 · France · cites Article 9(1), (2), (2)(c)
  48. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 9(1), (2), (2)(c), (2)(e)
  49. C-415/04 Stichting Kinderopvang Enschede Opinion · 15 September 2005 · Netherlands · cites Article 9(2)(c)
  50. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 9(1), (2), (2)(c), (3)
  51. C-255/02 Halifax and Others Opinion · 7 April 2005 · United Kingdom · cites Article 9(1)
  52. C-58/04 Köhler Opinion · 7 April 2005 · Germany · cites Article 9(1)
  53. C-8/03 BBL Judgment · 21 October 2004 · Belgium · cites Article 9(1), (2)(e)
  54. C-68/03 Lipjes Judgment · 27 May 2004 · Netherlands · cites Article 9(1), (2), (2)(e)
  55. C-90/02 Bockemühl Judgment · 1 April 2004 · Germany · cites Article 9(1), (2), (2)(a), (2)(e)
  56. C-382/02 Cimber Air Opinion · 25 March 2004 · Denmark · cites Article 9(2)(b)
  57. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 9(1), (2), (2)(e)
  58. C-438/01 Design Concept Judgment · 5 June 2003 · Luxembourg · cites Article 9(1), (2), (2)(a), (2)(c), (2)(e)
  59. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 9(1)
  60. C-8/01 Taksatorringen Opinion · 3 October 2002 · Denmark · cites Article 9(2)(c)
  61. C-141/00 Kügler Opinion · 27 September 2001 · Germany · cites Article 9(2)(c), (2)(e)
  62. C-108/00 SPI Judgment · 15 March 2001 · France · cites Article 9(1), (2), (2)(e)
  63. C-429/97 Commission v France Judgment · 25 January 2001 · France · cites Article 9(1), (2), (2)(c), (2)(e), (3)
  64. C-116/96 REV Reisebüro Binder Order · 28 April 1998 · Germany · cites Article 9(2)(b)
  65. C-116/96 Reisebüro Binder Judgment · 6 November 1997 · Germany · cites Article 9(1), (2), (2)(b)
  66. C-141/96 Langhorst Judgment · 17 September 1997 · Germany
  67. C-145/96 von Hoffmann Judgment · 16 September 1997 · Germany · cites Article 9(1), (2), (2)(c), (2)(e)
  68. C-190/95 ARO Lease Judgment · 17 July 1997 · Netherlands · cites Article 9(1), (2), (2)(c), (2)(d), (2)(e), (3)
  69. C-167/95 Linthorst and Others Judgment · 6 March 1997 · Netherlands · cites Article 9(1), (2), (2)(c), (2)(e), (3)
  70. C-260/95 DFDS Judgment · 20 February 1997 · United Kingdom · cites Article 9(1)
  71. C-327/94 Dudda Judgment · 26 September 1996 · Germany · cites Article 9(1), (2), (2)(b), (2)(c), (2)(d), (2)(e)
  72. C-331/94 Commission v Greece Judgment · 23 May 1996 · Greece · cites Article 9(2)(b)
  73. C-231/94 Faaborg-Gelting Linien Judgment · 2 May 1996 · Germany · cites Article 9(1)
  74. C-73/92 Commission v Spain Judgment · 17 November 1993 · Spain · cites Article 9(1), (2), (2)(e)
  75. C-68/92 Commission v France Judgment · 17 November 1993 · France · cites Article 9(1), (2), (2)(c), (2)(e)
  76. C-69/92 Commission v Luxembourg Judgment · 17 November 1993 · Luxembourg · cites Article 9(1), (2), (2)(e)
  77. C-200/90 Dansk Denkavit and Poulsen Trading Judgment · 31 March 1992 · Denmark
  78. C-343/89 Witzemann Judgment · 6 December 1990 · Germany
  79. C-30/89 Commission v France Judgment · 13 March 1990 · France · cites Article 9(1), (2)(b)
  80. C-251/88 Commission v Germany Opinion · 22 February 1990 · Germany · cites Article 9(2)
  81. C-51/88 Hamann v Finanzamt Hamburg-Eimsbüttel Judgment · 15 March 1989 · Germany · cites Article 9(1), (2), (2)(d)
  82. C-283/84 Trans Tirreno Express v Ufficio provinciale IVA Judgment · 23 January 1986 · Italy · cites Article 9(1), (2), (2)(b)
  83. C-168/84 Berkholz v Finanzamt Hamburg-Mitte-Altstadt Judgment · 4 July 1985 · Germany · cites Article 9(1), (2), (2)(c), (3)
  84. C-139/84 Van Dijk's Boekhuis v Staatsecretaris van Financiën Opinion · 5 March 1985 · Netherlands