VATcodexEU VAT case law · Court of Justice and General Court

Article 131 Directive 2006/112/EC

Exemptions

Title IX · Exemptions › Chapter 1 · General provisions

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Text of Article 131

The exemptions provided for in Chapters 2 to 9 shall apply without prejudice to other Community provisions and in accordance with conditions which the Member States shall lay down for the purposes of ensuring the correct and straightforward application of those exemptions and of preventing any possible evasion, avoidance or abuse.

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

Case law on Article 131: 58 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 131 of Directive 2006/112/EC, most recent first.

  1. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026
  2. C-379/24 Agrupació de Neteja Sanitaria Judgment · 22 January 2026 · Spain
  3. C-602/24 W. (Export without the knowledge of the taxable person) Judgment · 1 August 2025 · Poland
  4. C-676/22 B2 Energy Judgment · 29 February 2024 · Czechia
  5. C-461/21 Cartrans Preda Judgment · 7 September 2023 · Romania
  6. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria
  7. C-664/21 NEC PLUS ULTRA COSMETICS Judgment · 2 March 2023 · Slovenia
  8. C-458/21 CIG Pannónia Életbiztosító Judgment · 24 November 2022 · Hungary
  9. C-612/21 Gmina O. Opinion · 10 November 2022 · Poland
  10. C-616/21 Gmina L. Opinion · 10 November 2022 · Poland
  11. C-641/21 Climate Corporation Emissions Trading Judgment · 27 October 2022 · Austria
  12. C-228/20 I (VAT exemption for hospital services) Judgment · 7 April 2022 · Germany
  13. C-513/20 Termas Sulfurosas de Alcafache Judgment · 13 January 2022 · Portugal
  14. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Opinion · 14 January 2021 · Luxembourg
  15. C-656/19 BAKATI PLUS Judgment · 17 December 2020 · Hungary
  16. C-77/19 Kaplan International Colleges UK Judgment · 18 November 2020 · United Kingdom
  17. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Judgment · 8 October 2020 · United Kingdom
  18. C-657/19 Finanzamt D Judgment · 8 October 2020 · Germany
  19. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · United Kingdom
  20. C-400/18 Infohos Judgment · 20 November 2019 · Belgium
  21. C-653/18 Unitel Judgment · 17 October 2019 · Poland
  22. C-4/18 Winterhoff and Eisenbeis Judgment · 16 October 2019 · Germany
  23. C-291/18 Grup Servicii Petroliere Judgment · 20 June 2019 · Romania
  24. C-275/18 Vinš Judgment · 28 March 2019 · Czechia
  25. C-712/17 EN.SA. Opinion · 17 January 2019 · Italy
  26. C-495/17 Cartrans Spedition Judgment · 8 November 2018 · Romania
  27. C-108/17 Enteco Baltic Judgment · 20 June 2018 · Lithuania
  28. C-5/17 DPAS Opinion · 21 March 2018 · United Kingdom
  29. C-307/16 Pieńkowski Judgment · 28 February 2018 · Poland
  30. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal
  31. C-605/15 Aviva Judgment · 21 September 2017 · Poland
  32. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany
  33. C-288/16 L.Č. Judgment · 29 June 2017 · Latvia
  34. C-26/16 Santogal M-Comércio e Reparação de Automóveis Judgment · 14 June 2017 · Portugal
  35. C-699/15 Brockenhurst College Judgment · 4 May 2017 · United Kingdom
  36. C-33/16 A Judgment · 4 May 2017 · Finland
  37. C-21/16 Euro Tyre Judgment · 9 February 2017 · Portugal
  38. C-555/15 Gabarel Order · 14 April 2016 · Portugal
  39. C-22/15 Commission v Netherlands Judgment · 25 February 2016 · Netherlands
  40. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal
  41. C-105/14 Taricco and Others Judgment · 8 September 2015 · Italy
  42. C-526/13 Fast Bunkering Klaipėda Judgment · 3 September 2015 · Lithuania
  43. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands
  44. C-492/13 Traum Judgment · 9 October 2014 · Bulgaria
  45. C-563/12 BDV Hungary Trading Judgment · 19 December 2013 · Hungary
  46. C-91/12 PFC Clinic Judgment · 21 March 2013 · Sweden
  47. C-197/12 Commission v France Judgment · 21 March 2013 · France
  48. C-273/11 Mecsek-Gabona Judgment · 6 September 2012 · Hungary
  49. C-160/11 Bawaria Motors Opinion · 24 May 2012 · Poland
  50. C-44/11 Deutsche Bank Opinion · 8 May 2012 · Germany
  51. C-84/09 X Judgment · 18 November 2010 · Sweden
  52. C-156/09 Verigen Transplantation Service International Opinion · 29 July 2010 · Germany
  53. C-58/09 Leo-Libera Judgment · 10 June 2010 · Germany
  54. C-86/09 Future Health Technologies Judgment · 10 June 2010 · United Kingdom
  55. C-262/08 CopyGene Opinion · 10 September 2009 · Denmark
  56. C-460/07 Puffer Opinion · 11 December 2008 · Austria
  57. C-407/07 Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing Opinion · 9 October 2008 · Netherlands
  58. C-451/06 Walderdorff Opinion · 18 July 2007 · Austria