VATcodexEU VAT case law · Court of Justice and General Court

Article 134 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

Open in the compendium19 cases ↓

Text of Article 134

The supply of goods or services shall not be granted exemption, as provided for in points (b), (g), (h), (i), (l), (m) and (n) of Article 132(1), in the following cases:

(a)where the supply is not essential to the transactions exempted;

(b)where the basic purpose of the supply is to obtain additional income for the body in question through transactions which are in direct competition with those of commercial enterprises subject to VAT.

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

Case law on Article 134: 19 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 134 of Directive 2006/112/EC, most recent first.

  1. C-379/24 Agrupació de Neteja Sanitaria Judgment · 22 January 2026 · Spain · cites Article 134(a)
  2. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria · cites Article 134(a)
  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-513/20 Termas Sulfurosas de Alcafache Judgment · 13 January 2022 · Portugal · cites Article 134(a)
  6. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg · cites Article 134(a), (b)
  7. C-488/18 Golfclub Schloss Igling Judgment · 10 December 2020 · Germany · cites Article 134(a), (b)
  8. C-657/19 Finanzamt D Judgment · 8 October 2020 · Germany · cites Article 134(a)
  9. C-597/17 Belgisch Syndicaat van Chiropraxie and Others Judgment · 27 June 2019 · Belgium
  10. C-699/15 Brockenhurst College Judgment · 4 May 2017 · United Kingdom
  11. C-594/13 ‘go fair’ Zeitarbeit Judgment · 12 March 2015 · Germany · cites Article 134(a)
  12. C-495/12 Bridport and West Dorset Golf Club Judgment · 19 December 2013 · United Kingdom · cites Article 134(a), (b)
  13. C-319/12 MDDP Judgment · 28 November 2013 · Poland · cites Article 134(b)
  14. C-366/12 Klinikum Dortmund Opinion · 26 September 2013 · Germany
  15. C-91/12 PFC Clinic Judgment · 21 March 2013 · Sweden
  16. C-18/12 Žamberk Judgment · 21 February 2013 · Czechia
  17. C-86/09 Future Health Technologies Judgment · 10 June 2010 · United Kingdom
  18. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands
  19. C-262/08 CopyGene Opinion · 10 September 2009 · Denmark · cites Article 134(a)