VATcodexEU VAT case law · Court of Justice and General Court

Article 1 Directive 2006/112/EC

Subject matter and scope

Title I · Subject matter and scope

Open in the compendium84 cases ↓

Text of Article 1

1.This Directive establishes the common system of value added tax (VAT).

2.The principle of the common system of VAT entails the application to goods and services of a general tax on consumption exactly proportional to the price of the goods and services, however many transactions take place in the production and distribution process before the stage at which the tax is charged.

On each transaction, VAT, calculated on the price of the goods or services at the rate applicable to such goods or services, shall be chargeable after deduction of the amount of VAT borne directly by the various cost components.

The common system of VAT shall be applied up to and including the retail trade stage.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 1: 84 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 1 of Directive 2006/112/EC, most recent first.

  1. T-366/25 Szytelbiecka Judgment · 9 September 2026 · Poland · cites Article 1(2)
  2. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 1(2)
  3. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026 · cites Article 1(2)
  4. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025 · cites Article 1(2)
  5. C-232/24 Kosmiro Judgment · 23 October 2025 · Finland · cites Article 1(2)
  6. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria · cites Article 1(2)
  7. C-409/24 J-GmbH (Selective application of the reduced rate of VAT) Opinion · 25 September 2025 · cites Article 1(2)
  8. C-427/23 Határ Diszkont Judgment · 1 August 2025 · cites Article 1(2)
  9. C-808/23 Högkullen Judgment · 3 July 2025 · Sweden · cites Article 1(2)
  10. C-573/22 Foreningen C and Others Judgment · 19 December 2024 · Denmark · cites Article 1(1)
  11. C-60/23 Digital Charging Solutions Judgment · 17 October 2024 · Sweden · cites Article 1(2)
  12. C-709/22 Syndyk Masy Upadłości A Judgment · 12 September 2024 · Poland
  13. C-171/23 UPCAFFE Opinion · 16 May 2024 · Croatia
  14. C-89/23 Companhia União de Crédito Popular Judgment · 18 April 2024 · Portugal · cites Article 1(2)
  15. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Judgment · 21 March 2024 · Poland · cites Article 1(2)
  16. C-282/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 20 April 2023 · Poland · cites Article 1(2)
  17. C-180/22 Mensing II Opinion · 23 March 2023 · Germany · cites Article 1(2)
  18. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania · cites Article 1(2)
  19. C-516/21 Finanzamt X (Tools and machinery permanently installed) Opinion · 8 December 2022 · Germany · cites Article 1(2)
  20. C-330/21 The Escape Center Judgment · 22 September 2022 · Belgium · cites Article 1(2)
  21. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania
  22. C-90/20 Apcoa Parking Danmark Judgment · 20 January 2022 · Denmark · cites Article 1(2)
  23. C-358/20 Promexor Trade Judgment · 18 November 2021
  24. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary · cites Article 1(2)
  25. C-695/19 Rádio Popular Judgment · 8 July 2021 · Portugal · cites Article 1(2)
  26. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Opinion · 1 July 2021 · Germany · cites Article 1(2)
  27. C-593/19 SK Telecom Judgment · 15 April 2021 · Austria · cites Article 1(2)
  28. C-907/19 Q-GmbH (Special risk insurance) Judgment · 25 March 2021 · Germany · cites Article 1(2)
  29. C-21/20 Balgarska natsionalna televizia Opinion · 25 March 2021 · Bulgaria · cites Article 1(2)
  30. C-581/19 Frenetikexito Judgment · 4 March 2021 · Portugal · cites Article 1(2)
  31. C-521/19 Tribunal Económico Administrativo Regional de Galicia Opinion · 4 March 2021 · Spain
  32. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · United Kingdom · cites Article 1(2)
  33. C-446/18 Agrobet CZ Judgment · 14 May 2020 · Czechia · cites Article 1(2)
  34. C-716/18 AJPF Caraş-Severin and DGRFP Timişoara Opinion · 6 February 2020 · Romania
  35. C-71/18 KPC Herning Judgment · 4 September 2019 · Denmark · cites Article 1(2)
  36. C-214/18 PSM K Judgment · 10 April 2019 · Poland · cites Article 1(2)
  37. C-434/17 Human Operator Judgment · 13 February 2019 · Hungary
  38. C-264/17 Mensing Judgment · 29 November 2018 · Germany
  39. C-153/17 Volkswagen Financial Services (UK) Judgment · 18 October 2018 · United Kingdom · cites Article 1(2)
  40. C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Romania · cites Article 1(2)
  41. C-310/16 Dzivev and Others Opinion · 25 July 2018 · Bulgaria · cites Article 1(1)
  42. C-427/16 CHEZ Elektro Bulgaria and FrontEx International Judgment · 23 November 2017 · Bulgaria
  43. C-101/16 Paper Consult Judgment · 19 October 2017 · Romania · cites Article 1(2)
  44. C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy · cites Article 1(2)
  45. C-303/16 Solar Electric Martinique Opinion · 29 June 2017 · France · cites Article 1(2)
  46. C-26/16 Santogal M-Comércio e Reparação de Automóveis Judgment · 14 June 2017 · Portugal
  47. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 1(2)
  48. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Hungary · cites Article 1(2)
  49. C-432/15 Baštová Judgment · 10 November 2016 · Czechia · cites Article 1(2)
  50. C-471/15 Sjelle Autogenbrug Opinion · 22 September 2016 · Denmark · cites Article 1(2)
  51. C-390/15 RPO Opinion · 8 September 2016 · Poland · cites Article 1(2)
  52. C-453/15 A and B Opinion · 7 September 2016 · Germany · cites Article 1(2)
  53. C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · Belgium · cites Article 1(2)
  54. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Opinion · 23 December 2015 · Netherlands · cites Article 1(2)
  55. C-209/14 NLB Leasing Judgment · 2 July 2015 · Slovenia · cites Article 1(2)
  56. C-126/14 Sveda Opinion · 22 April 2015 · Lithuania · cites Article 1(2)
  57. C-42/14 Wojskowa Agencja Mieszkaniowa w Warszawie Judgment · 16 April 2015 · Poland · cites Article 1(2)
  58. C-249/12 Tulică and Plavoşin Judgment · 7 November 2013 · Romania · cites Article 1(2)
  59. C-440/12 Metropol Spielstätten Judgment · 24 October 2013 · Germany · cites Article 1(2)
  60. C-189/11 Commission v Spain Opinion · 6 June 2013 · Czechia, Spain, Finland, France, Greece, Italy, Poland, Portugal · cites Article 1(2)
  61. C-236/11 Commission v Italy Opinion · 6 June 2013 · cites Article 1(2)
  62. C-269/11 Commission v Czech Republic Opinion · 6 June 2013 · cites Article 1(2)
  63. C-296/11 Commission v France Opinion · 6 June 2013 · cites Article 1(2)
  64. C-193/11 Commission v Poland Opinion · 6 June 2013 · cites Article 1(2)
  65. C-293/11 Commission v Greece Opinion · 6 June 2013 · cites Article 1(2)
  66. C-309/11 Commission v Finland Opinion · 6 June 2013 · cites Article 1(2)
  67. C-450/11 Commission v Portugal Opinion · 6 June 2013 · cites Article 1(2)
  68. C-26/12 PPG Holdings Opinion · 18 April 2013 · Netherlands · cites Article 1(2)
  69. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Opinion · 7 March 2013 · Austria · cites Article 1(2)
  70. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland · cites Article 1(2)
  71. C-234/11 TETS Haskovo Judgment · 18 October 2012 · Bulgaria · cites Article 1(2)
  72. C-392/11 Field Fisher Waterhouse Judgment · 27 September 2012 · United Kingdom · cites Article 1(2)
  73. C-160/11 Bawaria Motors Judgment · 19 July 2012 · Poland · cites Article 1(2)
  74. C-621/10 Balkan and Sea Properties and Provadinvest Opinion · 26 January 2012 · Bulgaria · cites Article 1(2)
  75. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Poland · cites Article 1(2)
  76. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 1(2)
  77. C-530/09 Inter-Mark Group Opinion · 13 January 2011 · Poland · cites Article 1(2)
  78. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom
  79. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 1(2)
  80. C-460/07 Puffer Opinion · 11 December 2008 · Austria
  81. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark · cites Article 1(2)
  82. C-95/07 Ecotrade Opinion · 13 March 2008 · Italy · cites Article 1(2)
  83. C-309/06 Marks & Spencer Opinion · 13 December 2007 · United Kingdom · cites Article 1(1)
  84. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands · cites Article 1(2)