Article 13 Directive 2006/112/EC

Taxable persons

Title III · Taxable persons

Open in the compendium76 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 13

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

Case law on Article 13: 76 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 13 of Directive 2006/112/EC, most recent first.

1. T-575/24 Digipolis Judgment · 25 February 2026 · Belgium · cites Article 13(1)
2. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 4(5) of the Sixth Directive
3. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Opinion · 7 March 2024 · Latvia
4. C-344/22 Gemeinde A Judgment · 13 July 2023 · Germany · cites Article 13(1)
5. C-677/21 Fluvius Antwerpen Judgment · 27 April 2023 · Belgium · cites Article 13(1)
6. C-612/21 Gmina O. Judgment · 30 March 2023 · Poland · cites Article 13(1)
7. C-616/21 Gmina L. Judgment · 30 March 2023 · Poland · cites Article 13(1)
8. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 4(5) of the Sixth Directive
9. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Judgment · 25 February 2021 · Poland · cites Article 13(1)
10. C-449/19 WEG Tevesstraße Opinion · 10 September 2020 · Germany
11. C-276/18 KrakVet Marek Batko Judgment · 18 June 2020 · Hungary · cites Article 13(1)
12. C-77/19 Kaplan International Colleges UK Opinion · 23 April 2020 · United Kingdom
13. C-214/18 PSM K Judgment · 10 April 2019 · Poland · cites Article 13(1)
14. C-566/17 Związek Gmin Zagłębia Miedziowego Opinion · 6 December 2018 · Poland · cites Article 13(1)
15. C-449/17 A & G Fahrschul-Akademie Opinion · 3 October 2018 · Germany
16. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland · cites Article 13(1)
17. C-665/16 Gmina Wrocław Judgment · 13 June 2018 · Poland · cites Article 13(1)
18. C-182/17 Nagyszénás Településszolgáltatási Nonprofit Kft. Judgment · 22 February 2018 · Hungary · cites Article 13(1)
19. C-396/16 T-2 Opinion · 12 October 2017 · Slovenia · cites Article 13(1), (2)
20. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany · cites Article 13(1)
21. C-605/15 Aviva Opinion · 1 March 2017 · Poland · cites Article 13(1)
22. C-326/15 DNB Banka Opinion · 1 March 2017 · Latvia · cites Article 13(1)
23. C-344/15 National Roads Authority Judgment · 19 January 2017 · Ireland · cites Article 13(1)
24. C-633/15 London Borough of Ealing Opinion · 21 December 2016 · United Kingdom · cites Article 13(1), (2)
25. C-267/15 Gemeente Woerden Judgment · 22 June 2016 · Netherlands · cites Article 13(1)
26. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Judgment · 12 May 2016 · Netherlands · cites Article 13(1)
27. C-174/14 Saudaçor Judgment · 29 October 2015 · Portugal · cites Article 13(1)
28. C-276/14 Gmina Wrocław Judgment · 29 September 2015 · Poland · cites Article 13(1), (2)
29. C-256/14 Lisboagás GDL Judgment · 11 June 2015 · Portugal · cites Article 13(1)
30. C-108/14 Larentia + Minerva and Marenave Schiffahrt Opinion · 26 March 2015 · Germany · cites Article 4(5) of the Sixth Directive
31. C-72/13 Gmina Wrocław Order · 26 February 2015
32. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 4(5) of the Sixth Directive
33. C-74/11 Commission v Finland Judgment · 25 April 2013 · Finland
34. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · United Kingdom
35. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
36. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark
37. C-109/11 Commission v Czech Republic Judgment · 25 April 2013 · Czechia
38. C-85/11 Commission v Ireland Judgment · 9 April 2013 · Ireland
39. C-492/08 Commission v France Judgment · 17 June 2010 · France
40. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands · cites Article 13(1)
41. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland · cites Article 4(5) of the Sixth Directive
42. C-29/08 SKF Judgment · 29 October 2009 · Sweden
43. C-262/08 CopyGene Opinion · 10 September 2009 · Denmark
44. C-554/07 Commission v Ireland Judgment · 16 July 2009 · Ireland · cites Article 13(1)
45. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany · cites Article 4(5) of the Sixth Directive
46. C-288/07 Isle of Wight Council and Others Judgment · 16 September 2008 · United Kingdom · cites Article 13(1)
47. C-456/07 Mihal Order · 21 May 2008 · Slovakia · cites Article 4(5) of the Sixth Directive
48. C-442/05 Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien Judgment · 3 April 2008 · Germany · cites Article 4(5) of the Sixth Directive
49. C-408/06 Götz Judgment · 13 December 2007 · Germany · cites Article 4(5) of the Sixth Directive
50. C-174/06 CO.GE.P Judgment · 25 October 2007 · Italy · cites Article 4(5) of the Sixth Directive
51. C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Austria · cites Article 4(5) of the Sixth Directive
52. C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · United Kingdom · cites Article 4(5) of the Sixth Directive
53. C-430/04 Feuerbestattungsverein Halle Judgment · 8 June 2006 · Germany · cites Article 4(5) of the Sixth Directive
54. C-475/03 Banca popolare di Cremona Opinion · 14 March 2006 · Italy · cites Article 4(5) of the Sixth Directive
55. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 4(5) of the Sixth Directive
56. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · Greece · cites Article 4(5) of the Sixth Directive
57. C-169/02 Dansk Postordreforening Opinion · 10 April 2003 · Denmark · cites Article 4(5) of the Sixth Directive
58. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany · cites Article 4(5) of the Sixth Directive
59. C-141/00 Kügler Opinion · 27 September 2001 · Germany · cites Article 4(5) of the Sixth Directive
60. C-276/98 Commission v Portugal Judgment · 8 March 2001 · Portugal · cites Article 4(5) of the Sixth Directive
61. C-83/99 Commission v Spain Judgment · 18 January 2001 · Spain · cites Article 4(5) of the Sixth Directive
62. C-446/98 Fazenda Pública Judgment · 14 December 2000 · Portugal · cites Article 4(5) of the Sixth Directive
63. C-213/99 de Andrade Opinion · 21 September 2000 · Portugal · cites Article 4(5) of the Sixth Directive
64. C-276/97 Commission v France Judgment · 12 September 2000 · France · cites Article 4(5), 4(5)(3), 4(5)(l) of the Sixth Directive
65. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 4(5), 4(5)(3), 4(5)(l) of the Sixth Directive
66. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 4(5), 4(5)(3), 4(5)(l) of the Sixth Directive
67. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Netherlands · cites Article 4(5), 4(5)(3), 4(5)(l) of the Sixth Directive
68. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece · cites Article 4(5), 4(5)(3), 4(5)(l) of the Sixth Directive
69. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom · cites Article 4(5) of the Sixth Directive
70. C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden Judgment · 6 February 1997 · Germany · cites Article 4(5) of the Sixth Directive
71. C-468/93 Gemeente Emmen Opinion · 14 December 1995 · Netherlands · cites Article 4(5) of the Sixth Directive
72. C-202/90 Ayuntamiento de Sevilla Judgment · 25 July 1991 · Spain · cites Article 4(5) of the Sixth Directive
73. C-4/89 Comune di Carpaneto Piacentino and Others Judgment · 15 May 1990 · Italy · cites Article 4(5) of the Sixth Directive
74. C-231/87 Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others Judgment · 17 October 1989 · Italy · cites Article 4(5) of the Sixth Directive
75. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands · cites Article 4(5) of the Sixth Directive
76. C-89/81 Hong-Kong Trade Opinion · 2 March 1982 · Netherlands · cites Article 4(5) of the Sixth Directive

VAT Committee guidelines on Article 13: 9

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

• Meeting 125 · 18 November 2024 · document 5.2. Article 13 – treatment of Two-Way Contracts for Difference (TW CfD) for electricity
• Meeting 098 · 18 March 2013 · document 5.6 Article 9(1) – status of international bodies if and when involved in economic activity – taxable person or not
• Meeting 091 · 2010-05-10-12 · document 5.8 Article 13 – public body – economic activity – auctioning greenhouse gas emission allowances by Member States under revised EU Emission Trading scheme
• Meeting 075 · 14 October 2004 · document 4.2 · overtaken Article 4(5)* – public body – taxable transaction – place of supply – transfer greenhouse gas emission allowances
• Meeting 064 · 20 March 2002 · document 4.5 Article 4(5)* – public bodies – status of Eurocontrol – control and support services to air navigation – services in approach and take-off zone – services in upper and lower space
• Meeting 061 · 27 June 2000 · document 4.3 · overtaken Article 4(5)* – public sector hospital providing medical care – option to qualify exempt activities as activities engaged in as public body – research services supplied to the hospital – impact on place of taxation
• Meeting 030 · 1991-05-13-14 · document II. Article 4(5)* – public bodies – status of Eurocontrol – control and support services to air navigation – services in approach and take-off zone – services in upper and lower space
• Meeting 022 · 1987-03-19-20 · document f) Article 4(5)* – public bodies – status of Eurocontrol – control and support services to air navigation - services in approach and take-off zone – services in upper and lower space
• Meeting 021 · 1986-12-12-13 · document I.b) · overtaken Article 4(3)* – place of supply – services received by public radio and television bodies – falling within scope

Commission explanatory notes on Article 13

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

Explanatory Notes on services connected with immovable property

Place of supply rules in force since 2017 (Implementing Regulation (EU) No 1042/2013)

• 2.2.2 What is covered by Article 13b(b)? (p. 18) 2.2.2.1. What is meant by buildings and constructions under Article 13b(b)? 64. A building can be defined as a (man-made) structure with a roof and walls such as a house or factory. 65. The term ‘construction’ has a broader meaning and encompasses other (man- made) structures that do not typically qualify as a building

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