Article 11 Directive 2006/112/EC

Taxable persons

Title III · Taxable persons

Open in the compendium57 cases ↓

Before 1 January 2007: Article 4 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 11

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

Case law on Article 11: 57 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 11 of Directive 2006/112/EC, most recent first.

1. T-268/25 Sampension Livsforsikring Judgment · 15 July 2026 · cites Article 4(4) of the Sixth Directive
2. T-444/25 Cavert Judgment · 10 June 2026
3. T-575/24 Digipolis Judgment · 25 February 2026 · Belgium · cites Article 4(4) of the Sixth Directive
4. C-796/23 Česká síť (Partners in a ‘company’) Judgment · 11 December 2025 · Czechia
5. C-379/24 Agrupació de Neteja Sanitaria Opinion · 10 July 2025
6. C-527/23 Weatherford Atlas Gip Judgment · 12 December 2024 · Romania
7. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 4(4) of the Sixth Directive
8. C-171/23 UPCAFFE Opinion · 16 May 2024 · Croatia
9. C-741/22 Casino de Spa and Others Opinion · 25 April 2024 · Belgium
10. C-73/23 Chaudfontaine Loisirs Opinion · 25 April 2024
11. C-533/22 Adient Opinion · 1 February 2024
12. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
13. C-141/20 Norddeutsche Gesellschaft für Diakonie Judgment · 1 December 2022 · Germany · cites Article 4(4) of the Sixth Directive
14. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 4(4) of the Sixth Directive
15. C-98/21 Finanzamt R (Deduction of VAT linked to a shareholder contribution) Opinion · 3 March 2022 · Germany
16. C-868/19 Finanzamt für Körperschaften Berlin Judgment · 15 April 2021 · Germany
17. C-812/19 Danske Bank Judgment · 11 March 2021 · Sweden
18. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany
19. C-77/19 Kaplan International Colleges UK Judgment · 18 November 2020 · United Kingdom · cites Article 4(4) of the Sixth Directive
20. C-547/18 Dong Yang Electronics Opinion · 14 November 2019 · Poland
21. C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy
22. C-616/15 Commission v Germany Opinion · 5 April 2017 · Germany
23. C-605/15 Aviva Opinion · 1 March 2017 · Poland
24. C-326/15 DNB Banka Opinion · 1 March 2017 · Latvia
25. C-340/15 Nigl and Others Judgment · 12 October 2016 · Austria · cites Article 4(4) of the Sixth Directive
26. C-274/15 Commission v Luxembourg Opinion · 6 October 2016 · Luxembourg
27. C-267/15 Gemeente Woerden Judgment · 22 June 2016 · Netherlands
28. C-595/13 Fiscale Eenheid X Judgment · 9 December 2015 · Netherlands · cites Article 4(4) of the Sixth Directive
29. C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Germany · cites Article 4(4) of the Sixth Directive
30. C-7/13 Skandia America (USA), filial Sverige Judgment · 17 September 2014 · Sweden
31. C-618/11 TVI Judgment · 5 December 2013 · Portugal
32. C-74/11 Commission v Finland Judgment · 25 April 2013 · Finland
33. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · United Kingdom · cites Article 4(4) of the Sixth Directive
34. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
35. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark
36. C-480/10 Commission v Sweden Judgment · 25 April 2013 · Sweden · cites Article 4(4) of the Sixth Directive
37. C-109/11 Commission v Czech Republic Judgment · 25 April 2013 · Czechia
38. C-26/12 PPG Holdings Opinion · 18 April 2013 · Netherlands · cites Article 4(4) of the Sixth Directive
39. C-85/11 Commission v Ireland Judgment · 9 April 2013 · Ireland · cites Article 4(4) of the Sixth Directive
40. C-388/11 Le Crédit Lyonnais Opinion · 28 February 2013 · France · cites Article 4(4) of the Sixth Directive
41. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 4(4) of the Sixth Directive
42. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
43. C-473/08 Eulitz Judgment · 28 January 2010 · Germany · cites Article 4(4) of the Sixth Directive
44. C-162/07 Ampliscientifica and Amplifin Judgment · 22 May 2008 · Italy · cites Article 4(4) of the Sixth Directive
45. C-355/06 van der Steen Judgment · 18 October 2007 · Netherlands · cites Article 4(4) of the Sixth Directive
46. C-89/05 United Utilities Judgment · 13 July 2006 · United Kingdom · cites Article 4(4) of the Sixth Directive
47. C-210/04 FCE Bank Judgment · 23 March 2006 · Italy · cites Article 4(4) of the Sixth Directive
48. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 4(4) of the Sixth Directive
49. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 4(4) of the Sixth Directive
50. C-472/03 Arthur Andersen Judgment · 3 March 2005 · Netherlands · cites Article 4(4) of the Sixth Directive
51. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · Greece · cites Article 4(4) of the Sixth Directive
52. C-240/99 Skandia Opinion · 26 September 2000 · Sweden · cites Article 4(4) of the Sixth Directive
53. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 4(4) of the Sixth Directive
54. T-178/99 Elder v Commission Order · 6 December 1999 · United Kingdom · cites Article 4(4) of the Sixth Directive
55. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 4(4) of the Sixth Directive
56. C-202/90 Ayuntamiento de Sevilla Opinion · 4 June 1991 · Spain · cites Article 4(4) of the Sixth Directive
57. C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Judgment · 12 July 1988 · United Kingdom · cites Article 4(4) of the Sixth Directive

VAT Committee guidelines on Article 11: 3

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.

• Meeting 119 · 2021-1122 · document 5.1. Article 11 – VAT group – single taxable person – CJEU Case C-812/19 Danske Bank
• Meeting 105 · 26 October 2015 · document 7.1. Article 11 – VAT group – single taxable person – CJEU Case C-7/13 Skandia America
• Meeting 101 · 20 October 2014 · document 4.13. Article 11 – taxable person – VAT grouping – follow-up to rulings in CJEU cases C-85/11, Commission vs. Ireland and C-480/10, Commission vs. Sweden

Commission explanatory notes on Article 11

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on the 2020 quick fixes

Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport

• 4.3.1 Guidelines agreed by the VAT Committee (p. 71) Guidelines resulting from the 113th meeting of the VAT Committee of 3 June 2019 3. NEW LEGISLATION – MATTERS CONCERNING THE IMPLEMENTATION OF RECENTLY ADOPTED EU VAT PROVISIONS 3.1 Origin: Commission References: Articles 17a, 36a, 138(1) and (1a), 243(3) and 262(2) of the VAT Directive Articles 45a and 54a of the VAT I

Official PDF on europa.eu ↗

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