VATcodexEU VAT case law · Court of Justice and General Court

Article 10 Directive 2006/112/EC

Taxable persons

Title III · Taxable persons

Open in the compendium18 cases ↓

Text of Article 10

The condition in Article 9(1) that the economic activity be conducted ‘independently’ shall exclude employed and other persons from VAT in so far as they are bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer's liability.

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

Case law on Article 10: 18 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 10 of Directive 2006/112/EC, most recent first.

  1. T-575/24 Digipolis Opinion · 22 October 2025
  2. C-184/23 Finanzamt T II Opinion · 16 May 2024 · Germany
  3. C-288/22 Administration de l’Enregistrement, des Domaines et de la TVA (VAT – Member of a board of directors) Judgment · 21 December 2023 · Luxembourg
  4. C-141/20 Norddeutsche Gesellschaft für Diakonie Judgment · 1 December 2022 · Germany
  5. C-512/21 Aquila Part Prod Com Judgment · 1 December 2022 · Hungary
  6. C-420/18 IO (VAT – Activities of a member of a supervisory board) Judgment · 13 June 2019 · Netherlands
  7. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal
  8. C-326/15 DNB Banka Opinion · 1 March 2017 · Latvia
  9. C-340/15 Nigl and Others Judgment · 12 October 2016 · Austria
  10. C-276/14 Gmina Wrocław Opinion · 30 June 2015 · Poland
  11. C-108/14 Larentia + Minerva and Marenave Schiffahrt Opinion · 26 March 2015 · Germany
  12. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · United Kingdom
  13. C-74/11 Commission v Finland Judgment · 25 April 2013 · Finland
  14. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
  15. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark
  16. C-85/11 Commission v Ireland Judgment · 9 April 2013 · Ireland
  17. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia
  18. C-23/98 Heerma Opinion · 20 May 1999 · Netherlands