VATcodexEU VAT case law · Court of Justice and General Court

Article 133 Directive 2006/112/EC

Exemptions for certain activities in the public interest

Title IX · Exemptions › Chapter 2 · Exemptions for certain activities in the public interest

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Text of Article 133

Member States may make the granting to bodies other than those governed by public law of each exemption provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1) subject in each individual case to one or more of the following conditions:

(a)the bodies in question must not systematically aim to make a profit, and any surpluses nevertheless arising must not be distributed, but must be assigned to the continuance or improvement of the services supplied;

(b)those bodies must be managed and administered on an essentially voluntary basis by persons who have no direct or indirect interest, either themselves or through intermediaries, in the results of the activities concerned;

(c)those bodies must charge prices which are approved by the public authorities or which do not exceed such approved prices or, in respect of those services not subject to approval, prices lower than those charged for similar services by commercial enterprises subject to VAT;

(d)the exemptions must not be likely to cause distortion of competition to the disadvantage of commercial enterprises subject to VAT.

Member States which, pursuant to Annex E of Directive 77/388/EEC, on 1 January 1989 applied VAT to the transactions referred to in Article 132(1)(m) and (n) may also apply the conditions provided for in point (d) of the first paragraph of this Article when the said supply of goods or services by bodies governed by public law is granted exemption.

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

Case law on Article 133: 16 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 133 of Directive 2006/112/EC, most recent first.

  1. T-444/25 Cavert Judgment · 10 June 2026 · cites Article 133(a)
  2. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria
  3. C-612/20 Happy Education Judgment · 28 April 2022 · Romania
  4. C-228/20 I (VAT exemption for hospital services) Judgment · 7 April 2022 · Germany
  5. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg
  6. C-488/18 Golfclub Schloss Igling Judgment · 10 December 2020 · Germany
  7. C-211/18 Idealmed III Opinion · 10 October 2019 · Portugal · cites Article 133(a), (c)
  8. C-700/17 Peters Judgment · 18 September 2019 · Germany
  9. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany · cites Article 133(a), (b), (c), (d)
  10. C-633/15 London Borough of Ealing Judgment · 13 July 2017 · United Kingdom
  11. C-22/15 Commission v Netherlands Judgment · 25 February 2016 · Netherlands
  12. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Opinion · 23 December 2015 · Netherlands · cites Article 133(a)
  13. C-495/12 Bridport and West Dorset Golf Club Judgment · 19 December 2013 · United Kingdom · cites Article 133(a), (b), (c), (d)
  14. C-319/12 MDDP Judgment · 28 November 2013 · Poland · cites Article 133(a)
  15. C-91/12 PFC Clinic Judgment · 21 March 2013 · Sweden
  16. C-86/09 Future Health Technologies Judgment · 10 June 2010 · United Kingdom

VAT Committee guidelines on Article 133: 1

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