VATcodexEU VAT case law · Court of Justice and General Court

Article 4 Thirteenth Directive 86/560/EEC

Open in the compendium4 cases ↓

Text of Article 4

1.For the purposes of this Directive, eligibility for refunds shall be determined in accordance with Article 17 of Directive 77/388/EEC as applied in the Member State where the refund is paid.

2.Member States may, however, provide for the exclusion of certain expenditure or make refunds subject to additional conditions.

3.This Directive shall not apply to supplies of goods which are or or may be exempted under point 2 of Article 15 of Directive 77/388/EEC.

Consolidated version on EUR-Lex (CELEX 31986L0560). © European Union. Only the Official Journal is authentic.

Case law on Article 4: 4 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 4 of Thirteenth Directive 86/560/EEC, most recent first.

  1. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 4(2)
  2. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 4(2)
  3. C-335/05 Řízení Letového Provozu Judgment · 7 June 2007 · Germany
  4. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 4(1)