Article 135 Directive 2006/112/EC

Exemptions for other activities

Title IX · Exemptions › Chapter 3 · Exemptions for other activities

Open in the compendium234 cases ↓

Before 1 January 2007: Article 13 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 135

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

Case law on Article 135: 234 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 135 of Directive 2006/112/EC, most recent first.

1. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 135(1)(l)
2. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Judgment · 17 June 2026 · cites Article 135(1), (1)(b), (1)(c), (1)(d), (1)(f)
3. C-472/24 Žaidimų valiuta Judgment · 5 March 2026 · Lithuania · cites Article 135(1), (1)(d), (1)(e), (1)(f)
4. C-409/24 J-GmbH (Selective application of the reduced rate of VAT) Judgment · 5 March 2026 · Germany · cites Article 135(1)(l), (2)
5. T-393/25 Pro.Loca.Tur. v Council Order · 21 January 2026 · Italy · cites Article 135(2)
6. T-394/25 Nomad Stays v Council Order · 21 January 2026 · France · cites Article 135(2)
7. T-657/24 Versãofast Judgment · 26 November 2025 · Portugal · cites Article 135(1), (1)(b), (1)(f)
8. C-232/24 Kosmiro Judgment · 23 October 2025 · Finland · cites Article 135(1), (1)(b), (1)(d), (1)(g), (1)(i)
9. T-575/24 Digipolis Opinion · 22 October 2025
10. C-427/23 Határ Diszkont Judgment · 1 August 2025 · cites Article 135(1)(d)
11. C-594/23 Lomoco Development and Others Judgment · 7 November 2024 · Denmark · cites Article 135(1)(j), (1)(k)
12. C-741/22 Casino de Spa and Others Judgment · 12 September 2024 · Belgium · cites Article 135(1)(i)
13. C-73/23 Chaudfontaine Loisirs Judgment · 12 September 2024 · Belgium · cites Article 135(1)(i)
14. C-243/23 Drebers Judgment · 12 September 2024 · Belgium · cites Article 135(1), (1)(j), (1)(l)
15. C-639/22 Inspecteur van de Belastingdienst Utrecht Judgment · 5 September 2024 · Netherlands · cites Article 135(1)(g)
16. C-60/23 Digital Charging Solutions Opinion · 25 April 2024 · Sweden · cites Article 135(1)(b)
17. C-89/23 Companhia União de Crédito Popular Judgment · 18 April 2024 · Portugal · cites Article 135(1), (1)(b)
18. C-733/22 Valentina Heights Judgment · 8 February 2024 · Bulgaria · cites Article 135(1)(l), (2)
19. C-433/22 HPA - Construções Opinion · 7 September 2023 · Portugal · cites Article 135(1)
20. C-516/21 Finanzamt X (Tools and machinery permanently installed) Judgment · 4 May 2023 · Germany · cites Article 135(1), (1)(l), (2), (2)(c)
21. C-42/22 Generali Seguros Judgment · 9 March 2023 · Portugal · cites Article 135(1), (1)(a)
22. C-239/22 État belge and Promo 54 Judgment · 9 March 2023 · Belgium · cites Article 135(1), (1)(j)
23. C-482/21 Euler Hermes Judgment · 9 February 2023 · Hungary · cites Article 135(1)(a)
24. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Judgment · 6 October 2022 · Poland · cites Article 135(1), (1)(b), (1)(c), (1)(d), (1)(f)
25. C-56/21 ARVI ir ko Judgment · 30 June 2022 · Lithuania · cites Article 135(1), (1)(j)
26. C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden · cites Article 135(1)(b), (1)(c)
27. C-598/20 Pilsētas zemes dienests Order · 1 December 2021 · Latvia
28. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
29. C-299/20 Icade Promotion Judgment · 30 September 2021 · France · cites Article 135(1)(k)
30. C-695/19 Rádio Popular Judgment · 8 July 2021 · Portugal · cites Article 135(1), (1)(a), (1)(b), (1)(c)
31. C-58/20 K and DBKAG Judgment · 17 June 2021 · Austria · cites Article 135(1), (1)(g)
32. C-90/20 Apcoa Parking Danmark Opinion · 3 June 2021 · Denmark · cites Article 135(1)(l), (2)(b)
33. C-907/19 Q-GmbH (Special risk insurance) Judgment · 25 March 2021 · Germany · cites Article 135(1), (1)(a)
34. C-712/19 Novo Banco Judgment · 25 February 2021 · Spain · cites Article 135(1)(d)
35. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 135(1)(l)
36. C-801/19 Franck Judgment · 17 December 2020 · Croatia · cites Article 135(1), (1)(b), (1)(d)
37. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany · cites Article 135(1), (1)(l)
38. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 135(1)(b)
39. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Judgment · 8 October 2020 · United Kingdom · cites Article 135(1), (1)(a), (1)(d), (1)(f), (1)(g)
40. C-716/18 AJPF Caraş-Severin and DGRFP Timişoara Judgment · 9 July 2020 · Romania · cites Article 135(1)(j), (1)(k), (1)(l), (2)
41. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · United Kingdom · cites Article 135(1), (1)(a), (1)(g)
42. C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · Finland · cites Article 135(1), (1)(l)
43. C-276/19 Commission v United Kingdom (VAT – Scheme applicable to futures markets) Judgment · 14 May 2020 · United Kingdom · cites Article 135(1)(f)
44. C-661/18 CTT - Correios de Portugal Judgment · 30 April 2020 · Portugal · cites Article 135(1), (1)(d)
45. C-715/18 Segler-Vereinigung Cuxhaven Judgment · 19 December 2019 · Germany · cites Article 135(1)(l), (2), (2)(b)
46. C-488/18 Golfclub Schloss Igling Opinion · 7 November 2019 · Germany · cites Article 13B(b) of the Sixth Directive
47. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Portugal · cites Article 135(1), (1)(b), (1)(d), (1)(j), (1)(k), (1)(l)
48. C-42/18 Cardpoint Judgment · 3 October 2019 · Germany · cites Article 135(1), (1)(d)
49. C-71/18 KPC Herning Judgment · 4 September 2019 · Denmark · cites Article 135(1), (1)(j), (1)(k)
50. C-235/18 Vega International Car Transport and Logistic Judgment · 15 May 2019 · Poland · cites Article 135(1)(b)
51. C-278/18 Sequeira Mesquita Judgment · 28 February 2019 · Portugal · cites Article 135(1)(l), (2)
52. C-17/18 Mailat Judgment · 19 December 2018 · Romania · cites Article 135(1), (1)(l)
53. C-153/17 Volkswagen Financial Services (UK) Judgment · 18 October 2018 · United Kingdom · cites Article 135(1), (1)(a), (1)(b), (1)(d)
54. C-502/17 C&D Foods Acquisition Opinion · 6 September 2018 · Denmark · cites Article 135(1)(f)
55. C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany · cites Article 13B(d)(1) of the Sixth Directive
56. C-5/17 DPAS Judgment · 25 July 2018 · United Kingdom · cites Article 135(1), (1)(d), (1)(e), (1)(f)
57. C-320/17 Marle Participations Judgment · 5 July 2018 · France · cites Article 135(1)(l)
58. C-421/17 Polfarmex Judgment · 13 June 2018 · Poland · cites Article 135(1), (1)(j)
59. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania · cites Article 135(1), (1)(k)
60. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal · cites Article 135(1)(l)
61. C-251/16 Cussens and Others Judgment · 22 November 2017 · Ireland · cites Article 13B, 13B(g) of the Sixth Directive
62. C-615/16 Kerr Order · 21 November 2017 · Portugal
63. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Poland · cites Article 135(1), (1)(j)
64. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany · cites Article 135(1), (1)(a)
65. C-326/15 DNB Banka Judgment · 21 September 2017 · Latvia · cites Article 135(1), (1)(d)
66. C-605/15 Aviva Judgment · 21 September 2017 · Poland · cites Article 135(1), (1)(a)
67. C-392/16 Marcu Judgment · 6 July 2017 · Romania · cites Article 135(1), (1)(j), (1)(k)
68. C-90/16 The English Bridge Union Opinion · 15 June 2017 · United Kingdom · cites Article 135(1)(i)
69. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Hungary · cites Article 135(1)(b)
70. C-592/15 British Film Institute Opinion · 29 September 2016 · United Kingdom · cites Article 13B(d) of the Sixth Directive
71. C-453/15 A and B Opinion · 7 September 2016 · Germany · cites Article 135(1)(f), (1)(j), (1)(k), (1)(l)
72. C-607/14 Bookit Judgment · 26 May 2016 · United Kingdom · cites Article 135(1), (1)(d)
73. C-130/15 National Exhibition Centre Judgment · 26 May 2016 · United Kingdom · cites Article 135(1)
74. C-40/15 Aspiro Judgment · 17 March 2016 · Poland · cites Article 135(1), (1)(a), (1)(b), (1)(d), (1)(f), (1)(g)
75. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland · cites Article 135(1)(j)
76. C-595/13 Fiscale Eenheid X Judgment · 9 December 2015 · Netherlands · cites Article 135(1)(g)
77. C-264/14 Hedqvist Judgment · 22 October 2015 · Sweden · cites Article 135(1), (1)(d), (1)(e), (1)(f)
78. C-584/13 Mapfre asistencia and Mapfre warranty Judgment · 16 July 2015 · France · cites Article 135(1)(a)
79. C-114/14 Commission v Sweden Judgment · 21 April 2015 · Sweden · cites Article 135(1)(h)
80. C-55/14 Régie communale autonome du stade Luc Varenne Judgment · 22 January 2015 · Belgium · cites Article 135(1)(l)
81. C-461/12 Granton Advertising Judgment · 12 June 2014 · Netherlands · cites Article 13B(d), 13B(d)(3), 13B(d)(4), 13B(d)(5) of the Sixth Directive
82. C-7/13 Skandia America (USA), filial Sverige Opinion · 8 May 2014 · Sweden · cites Article 135(1)(a)
83. C-92/13 Gemeente ‘s-Hertogenbosch Opinion · 10 April 2014 · Netherlands · cites Article 13B(h) of the Sixth Directive
84. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 13B, 13B(d)(5), 13B(g), 13B(h) of the Sixth Directive
85. C-464/12 ATP PensionService Judgment · 13 March 2014 · Denmark · cites Article 13B(d), 13B(d)(3), 13B(d)(6) of the Sixth Directive
86. C-440/12 Metropol Spielstätten Judgment · 24 October 2013 · Germany · cites Article 135(1)(i)
87. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Netherlands · cites Article 13B, 13B(g), 13B(h) of the Sixth Directive
88. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 13B, 13B(a), 13B(d) of the Sixth Directive
89. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 13B(b) of the Sixth Directive
90. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 135(1)(a), (1)(g)
91. C-300/12 Ibero Tours Opinion · 18 July 2013 · Germany
92. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 13B(d) of the Sixth Directive
93. C-319/12 MDDP Opinion · 20 June 2013 · Poland · cites Article 135(1)(g), (1)(i)
94. C-651/11 X Judgment · 30 May 2013 · Netherlands · cites Article 13B(d)(5) of the Sixth Directive
95. C-275/11 GfBk Judgment · 7 March 2013 · Germany · cites Article 135(1)(g)
96. C-424/11 Wheels Common Investment Fund Trustees and Others Judgment · 7 March 2013 · United Kingdom · cites Article 135(1)(g)
97. C-62/12 Kostov Opinion · 28 February 2013 · Bulgaria · cites Article 135(1)(j), (1)(k)
98. C-543/11 Woningstichting Maasdriel Judgment · 17 January 2013 · Netherlands · cites Article 135(1)(k)
99. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland · cites Article 135(1)(a)
100. C-532/11 Leichenich Judgment · 15 November 2012 · Germany · cites Article 13B(b) of the Sixth Directive
101. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 13B(h) of the Sixth Directive
102. C-392/11 Field Fisher Waterhouse Judgment · 27 September 2012 · United Kingdom · cites Article 135(1)(l)
103. C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany · cites Article 13B(g), 13B(h) of the Sixth Directive
104. C-44/11 Deutsche Bank Judgment · 19 July 2012 · Germany · cites Article 135(1), (1)(f), (1)(g), (1)(l), (2)(d)
105. C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard Judgment · 12 July 2012 · Netherlands · cites Article 13B(g) of the Sixth Directive
106. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Netherlands · cites Article 13B, 13B(d), 13B(d)(5) of the Sixth Directive
107. C-160/11 Bawaria Motors Opinion · 24 May 2012 · Poland · cites Article 13B(c) of the Sixth Directive
108. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Bulgaria · cites Article 135(1), (1)(j), (1)(k), (1)(l)
109. C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 13B(b) of the Sixth Directive
110. C-334/10 X Opinion · 1 March 2012 · Netherlands · cites Article 13B(b) of the Sixth Directive
111. C-427/10 Banca Antoniana Popolare Veneta Judgment · 15 December 2011 · Italy · cites Article 13B(d) of the Sixth Directive
112. C-259/10 Rank Group Judgment · 10 November 2011 · United Kingdom · cites Article 13B(f) of the Sixth Directive
113. C-350/10 Nordea Pankki Suomi Judgment · 28 July 2011 · Finland · cites Article 13B, 13B(d), 13B(d)(3), 13B(d)(5) of the Sixth Directive
114. C-93/10 GFKL Financial Services Opinion · 14 July 2011 · Germany · cites Article 135(1)(d)
115. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 13B(a), 13B(d), 13B(f) of the Sixth Directive
116. C-540/09 Skandinaviska Enskilda Banken Judgment · 10 March 2011 · Sweden · cites Article 13B, 13B(a), 13B(d)(1), 13B(d)(2) of the Sixth Directive
117. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · United Kingdom · cites Article 135(1), (1)(l), (2)
118. C-276/09 Everything Everywhere Judgment · 2 December 2010 · United Kingdom · cites Article 13B, 13B(d), 13B(d)(1), 13B(d)(3) of the Sixth Directive
119. C-175/09 Axa UK Judgment · 28 October 2010 · United Kingdom · cites Article 13B(d), 13B(d)(3), 13B(d)(5), 13B(d)(6) of the Sixth Directive
120. C-97/09 Schmelz Judgment · 26 October 2010 · Austria · cites Article 135(1)(l)
121. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 135(1)
122. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 135(1)
123. C-381/09 Curia Order · 7 July 2010 · Italy · cites Article 13B(d), 13B(d)(1) of the Sixth Directive
124. C-58/09 Leo-Libera Judgment · 10 June 2010 · Germany · cites Article 135(1), (1)(i)
125. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Netherlands · cites Article 13B(g), 13B(h) of the Sixth Directive
126. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 135(1)(f)
127. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Germany · cites Article 13B, 13B(a), 13B(c), 13B(d) of the Sixth Directive
128. C-174/08 NCC Construction Danmark Opinion · 18 June 2009 · Denmark · cites Article 13B(d) of the Sixth Directive
129. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia · cites Article 13B, 13B(b), 13B(b)(2) of the Sixth Directive
130. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany · cites Article 13B(b) of the Sixth Directive
131. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 135(1)(l)
132. C-357/07 TNT Post UK Opinion · 15 January 2009 · United Kingdom · cites Article 13B(d)(6) of the Sixth Directive
133. C-231/07 Tiercé Ladbroke and Derby Order · 14 May 2008 · Belgium · cites Article 13B(d)(3) of the Sixth Directive
134. C-124/07 Beheer Judgment · 3 April 2008 · Netherlands · cites Article 13B(a), 13B(d)(1), 13B(d)(3), 13B(d)(6) of the Sixth Directive
135. C-437/06 Securenta Judgment · 13 March 2008 · Germany · cites Article 13B, 13B(d)(5) of the Sixth Directive
136. C-425/06 Part Service Judgment · 21 February 2008 · Italy · cites Article 13B, 13B(a), 13B(d) of the Sixth Directive
137. C-98/07 Nordania Finans and BG Factoring Opinion · 13 December 2007 · Denmark · cites Article 13B(d) of the Sixth Directive
138. C-451/06 Walderdorff Judgment · 6 December 2007 · Austria · cites Article 13B, 13B(b) of the Sixth Directive
139. C-174/06 CO.GE.P Judgment · 25 October 2007 · Italy · cites Article 13B(b) of the Sixth Directive
140. C-363/05 JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies Judgment · 28 June 2007 · United Kingdom · cites Article 13B(d)(6) of the Sixth Directive
141. C-453/05 Ludwig Judgment · 21 June 2007 · Germany · cites Article 13B(d), 13B(d)(1), 13B(d)(3), 13B(d)(5) of the Sixth Directive
142. C-355/06 van der Steen Opinion · 14 June 2007 · Netherlands · cites Article 135(1), (2)
143. C-455/05 Velvet & Steel Immobilien Judgment · 19 April 2007 · Germany · cites Article 13B(d), 13B(d)(2) of the Sixth Directive
144. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 13B, 13B(a), 13B(d) of the Sixth Directive
145. C-13/06 Commission v Greece Judgment · 7 December 2006 · Greece · cites Article 13B(a) of the Sixth Directive
146. C-240/05 Eurodental Judgment · 7 December 2006 · Luxembourg · cites Article 13B of the Sixth Directive
147. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 13B(b) of the Sixth Directive
148. C-89/05 United Utilities Judgment · 13 July 2006 · United Kingdom · cites Article 13B(d), 13B(f) of the Sixth Directive
149. C-155/05 Villa Maria Beatrice Hospital Order · 6 July 2006 · Italy · cites Article 13B, 13B(c) of the Sixth Directive
150. C-169/04 Abbey National Judgment · 4 May 2006 · United Kingdom · cites Article 13B, 13B(a), 13B(d), 13B(d)(3) of the Sixth Directive
151. C-251/05 Talacre Beach Caravan Sales Opinion · 4 May 2006 · United Kingdom · cites Article 13B(a), 13B(b) of the Sixth Directive
152. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 13B(b) of the Sixth Directive
153. C-106/05 L.u.P. Opinion · 7 March 2006 · Germany · cites Article 13B(a), 13B(d)(5) of the Sixth Directive
154. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 13B(b), 13B(d) of the Sixth Directive
155. C-246/04 Turn- und Sportunion Waldburg Judgment · 12 January 2006 · Austria · cites Article 13B(b) of the Sixth Directive
156. C-280/04 Jyske Finans Judgment · 8 December 2005 · Denmark · cites Article 13B, 13B(c) of the Sixth Directive
157. C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands · cites Article 13B(b)(1) of the Sixth Directive
158. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 13B(d)(5) of the Sixth Directive
159. C-41/04 Levob Verzekeringen and OV Bank Opinion · 12 May 2005 · Netherlands · cites Article 13B(a) of the Sixth Directive
160. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands
161. C-63/04 Centralan Property Opinion · 17 March 2005 · United Kingdom · cites Article 13B(b), 13B(g) of the Sixth Directive
162. C-475/03 Banca popolare di Cremona Opinion · 17 March 2005 · Italy · cites Article 13B(d) of the Sixth Directive
163. C-428/02 Fonden Marselisborg Lystbådehavn Judgment · 3 March 2005 · Denmark · cites Article 13B(b), 13B(b)(1), 13B(b)(2) of the Sixth Directive
164. C-472/03 Arthur Andersen Judgment · 3 March 2005 · Netherlands · cites Article 13B(a), 13B(d) of the Sixth Directive
165. C-453/02 Linneweber and Akritidis Judgment · 17 February 2005 · Germany · cites Article 13B, 13B(f) of the Sixth Directive
166. C-284/03 Temco Europe Judgment · 18 November 2004 · Belgium · cites Article 13B, 13B(b), 13B(b)(1) of the Sixth Directive
167. C-8/03 BBL Judgment · 21 October 2004 · Belgium · cites Article 13B(d), 13B(d)(4), 13B(d)(5), 13B(d)(6) of the Sixth Directive
168. C-269/03 Vermietungsgesellschaft Objekt Kirchberg Judgment · 9 September 2004 · Luxembourg · cites Article 13B(b) of the Sixth Directive
169. C-321/02 Harbs Judgment · 15 July 2004 · Germany · cites Article 13B(b) of the Sixth Directive
170. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 13B(a), 13B(d) of the Sixth Directive
171. C-308/01 GIL Insurance Judgment · 29 April 2004 · United Kingdom · cites Article 13B, 13B(a) of the Sixth Directive
172. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands
173. C-8/01 Taksatorringen Judgment · 20 November 2003 · Denmark · cites Article 13B(a), 13B(d) of the Sixth Directive
174. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 13B of the Sixth Directive
175. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 13B(d), 13B(d)(3) of the Sixth Directive
176. C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 13B(a), 13B(d), 13B(d)(5) of the Sixth Directive
177. C-275/01 Sinclair Collis Judgment · 12 June 2003 · United Kingdom · cites Article 13B, 13B(b) of the Sixth Directive
178. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 13B(b) of the Sixth Directive
179. C-315/00 Maierhofer Judgment · 16 January 2003 · Germany · cites Article 13B, 13B(b), 13B(b)(1), 13B(g) of the Sixth Directive
180. C-141/00 Kügler Judgment · 10 September 2002 · Germany · cites Article 13B, 13B(a), 13B(d) of the Sixth Directive
181. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany
182. C-235/00 CSC Financial Services Judgment · 13 December 2001 · United Kingdom · cites Article 13B, 13B(d), 13B(d)(1), 13B(d)(2) of the Sixth Directive
183. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom · cites Article 13B, 13B(a), 13B(b), 13B(d) of the Sixth Directive
184. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom · cites Article 13B, 13B(b) of the Sixth Directive
185. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 13B, 13B(b) of the Sixth Directive
186. C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 13B, 13B(d), 13B(d)(5) of the Sixth Directive
187. C-498/99 Town & County Factors Opinion · 27 September 2001 · United Kingdom · cites Article 13B, 13B(f) of the Sixth Directive
188. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 13B(d)(5) of the Sixth Directive
189. C-34/99 Primback Judgment · 15 May 2001 · United Kingdom · cites Article 13B, 13B(d)(1) of the Sixth Directive
190. C-240/99 Skandia Judgment · 8 March 2001 · Sweden · cites Article 13B, 13B(a), 13B(d) of the Sixth Directive
191. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 13B, 13B(b), 13B(d)(1) of the Sixth Directive
192. C-446/98 Fazenda Pública Judgment · 14 December 2000 · Portugal · cites Article 13B, 13B(b), 13B(b)(2) of the Sixth Directive
193. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 13B, 13B(b), 13B(b)(2) of the Sixth Directive
194. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 13B, 13B(b) of the Sixth Directive
195. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 13B(a), 13B(d), 13B(g) of the Sixth Directive
196. C-98/98 Midland Bank Judgment · 8 June 2000 · United Kingdom · cites Article 13B(a), 13B(d) of the Sixth Directive
197. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany · cites Article 13B, 13B(b) of the Sixth Directive
198. C-408/98 Abbey National Opinion · 13 April 2000 · United Kingdom · cites Article 13B(b) of the Sixth Directive
199. C-142/99 Floridienne and Berginvest Opinion · 4 April 2000 · Belgium · cites Article 13B(d)(1), 13B(d)(5) of the Sixth Directive
200. C-12/98 Amengual Far Judgment · 3 February 2000 · Spain · cites Article 13B, 13B(b) of the Sixth Directive
201. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 13B(b) of the Sixth Directive
202. C-384/98 D. Opinion · 27 January 2000 · Austria · cites Article 13B(d)(3) of the Sixth Directive
203. C-136/97 Norbury Developments Judgment · 29 April 1999 · United Kingdom · cites Article 13B, 13B(g), 13B(h) of the Sixth Directive
204. C-349/96 CPP Judgment · 25 February 1999 · United Kingdom · cites Article 13B, 13B(a), 13B(d) of the Sixth Directive
205. C-381/97 Belgocodex Judgment · 3 December 1998 · Belgium · cites Article 13B, 13B(b) of the Sixth Directive
206. C-283/95 Fischer Judgment · 11 June 1998 · Germany · cites Article 13B, 13B(f) of the Sixth Directive
207. C-346/95 Blasi Judgment · 12 February 1998 · Germany · cites Article 13B, 13B(b), 13B(b)(1), 13B(g) of the Sixth Directive
208. C-172/96 First National Bank of Chicago Opinion · 16 September 1997 · United Kingdom · cites Article 13B(d), 13B(d)(4) of the Sixth Directive
209. C-60/96 Commission v France Judgment · 3 July 1997 · France · cites Article 13B(b) of the Sixth Directive
210. C-370/95 Careda and Others v Administración General del Estado Judgment · 26 June 1997 · Spain · cites Article 13B(f) of the Sixth Directive
211. C-45/95 Commission v Italy Judgment · 25 June 1997 · Italy · cites Article 13B(c) of the Sixth Directive
212. C-2/95 SDC Judgment · 5 June 1997 · Denmark · cites Article 13B, 13B(d) of the Sixth Directive
213. C-330/95 Goldsmiths Opinion · 27 February 1997 · United Kingdom · cites Article 13B of the Sixth Directive
214. C-80/95 Harnas & Helm Judgment · 6 February 1997 · Netherlands · cites Article 13B, 13B(a), 13B(d), 13B(d)(1) of the Sixth Directive
215. C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden Judgment · 6 February 1997 · Germany · cites Article 13B(b) of the Sixth Directive
216. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 13B(d), 13B(d)(1), 13B(d)(3) of the Sixth Directive
217. C-468/93 Gemeente Emmen Judgment · 28 March 1996 · Netherlands · cites Article 13B, 13B(b), 13B(d)(1), 13B(f) of the Sixth Directive
218. C-155/94 Wellcome Trust Opinion · 7 December 1995 · United Kingdom · cites Article 13B(a), 13B(d), 13B(d)(5) of the Sixth Directive
219. C-291/92 Armbrecht Opinion · 6 April 1995 · Germany · cites Article 13B(b), 13B(g), 13B(h) of the Sixth Directive
220. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom · cites Article 13B(d)(5) of the Sixth Directive
221. C-38/93 Glawe Opinion · 3 March 1994 · Germany · cites Article 13B(f) of the Sixth Directive
222. C-63/92 Lubbock Fine Judgment · 15 December 1993 · United Kingdom · cites Article 13B, 13B(b), 13B(b)(2), 13B(g) of the Sixth Directive
223. C-281/91 Muys’ en De Winter’s Bouw- en Aannemingsbedrijf Judgment · 27 October 1993 · Netherlands · cites Article 13B(d)(1) of the Sixth Directive
224. C-18/92 Bally Judgment · 25 May 1993 · Belgium · cites Article 13B(d) of the Sixth Directive
225. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 13B, 13B(d), 13B(d)(3), 13B(d)(5) of the Sixth Directive
226. C-186/89 Van Tiem Opinion · 25 September 1990 · Netherlands · cites Article 13B(b) of the Sixth Directive
227. C-173/88 Skatteministeriet v Henriksen Judgment · 13 July 1989 · Denmark · cites Article 13B, 13B(b) of the Sixth Directive
228. C-50/87 Commission v France Judgment · 21 September 1988 · France · cites Article 13B(b) of the Sixth Directive
229. C-207/87 Weissgerber v Finanzamt Neustadt/Weinstraße Judgment · 14 July 1988 · Germany · cites Article 13B(d)(1) of the Sixth Directive
230. C-73/85 Kerrutt Judgment · 8 July 1986 · Germany · cites Article 13B(d), 13B(d)(1), 13B(d)(2), 13B(g) of the Sixth Directive
231. C-70/83 Kloppenburg Judgment · 22 February 1984 · Germany · cites Article 13B(d) of the Sixth Directive
232. C-255/81 Grendel Judgment · 10 June 1982 · Germany · cites Article 13B(a), 13B(d), 13B(d)(1) of the Sixth Directive
233. C-222/81 Bausystem v Finanzamt München für Körperschaften Opinion · 6 May 1982 · Germany · cites Article 13B(d)(1) of the Sixth Directive
234. C-8/81 Becker Judgment · 19 January 1982 · Germany · cites Article 13B, 13B(d) of the Sixth Directive

VAT Committee guidelines on Article 135: 53

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 135(1)(c) – treatment of Two-Way Contracts for Difference (TW CfD) for electricity
• Meeting 125 · 18 November 2024 · document 5.2. Article 135(1)(f) – treatment of Two-Way Contracts for Difference (TW CfD) for electricity
• Meeting 124 · 11 April 2024 · document 4.1. Article 135 – crypto art and VAT
• Meeting 120 · 28 March 2022 · document 4.2. Article 135(1)(d) – VAT treatment of crypto-assets
• Meeting 120 · 28 March 2022 · document 4.2. Article 135(1)(d) – VAT treatment of crypto-assets
• Meeting 120 · 28 March 2022 · document 4.3. Article 135(1)(d) – digital payment services – delected issues in e-commerce (e wallets, marketplaces and “Buy Now, Pay Later” offerings)
• Meeting 110 · 13 April 2018 · document 4.3. Article 135(1)(b) – VAT treatment of certain services provided in relation to syndicated loans
• Meeting 110 · 13 April 2018 · document 4.3. Article 135(1)(c) – VAT treatment of certain services provided in relation to syndicated loans
• Meeting 109 · 1 December 2017 · document 5.4. Article 135(1)(b) – VAT treatment of cash pooling services
• Meeting 109 · 1 December 2017 · document 5.4. Article 135(1)(d) – VAT treatment of cash pooling services
• Meeting 109 · 1 December 2017 · document 5.5. Article 135(1)(g) – management of special investment funds – scope of the exemption
• Meeting 108 · 2017-03-27-28 · document 5.2. Article 135(1)(b) – negotiation of credit – possible qualification of advisory services by credit intermediaries
• Meeting 108 · 2017-03-27-28 · document 5.3. Article 135(1)(b) – VAT treatment of transactions involving non-performing loans (NPLs)
• Meeting 108 · 2017-03-27-28 · document 5.3. Article 135(1)(d) – VAT treatment of transactions involving non-performing loans (NPLs)
• Meeting 107 · 8 July 2016 · document 5.1. Article 135(1) – VAT treatment of greenhouse gas emission allowances
• Meeting 105 · 26 October 2015 · document 6.2. Article 135(1) – VAT treatment of sharing economy
• Meeting 105 · 26 October 2015 · document 6.4. Article 132(1)(e) – interpretation of the terms ‘dental technician’, ‘services by dental technicians in their professional capacity’ and ‘dental prostheses’
• Meeting 104 · 2015-06-04-05 · document 4.3. Article 135(1)(f) – investment advice – possible qualification as negotiation in securities
• Meeting 102 · 30 March 2015 · document 3.2. Article 135(1)(i) – online gambling services – VAT treatment
• Meeting 102 · 30 March 2015 · document 4.3. Article 135(1) – tax treatment of reward-based crowdfunding, crowd-investing and crowd-lending
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(b) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(c) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(d) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(e) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(f) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(g) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(k) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 090 · 11 December 2009 · document 4.2 Article 135(1)(l) – Common Agricultural Policy's Single Payment Scheme – transfer of payment entitlements – sale with or without land – leasing with land
• Meeting 065 · 19 June 2002 · document 3.5. Article 13(B)(d)(3)* – taxable amount – exemption – card-handling fee charged when payment made by credit card – ancillary and subordinate to main supply
• Meeting 063 · 17 July 2001 · document 4.1 Article 13(B)(d)(5)* – sale of of options – underlying operations irrelevant – options treated as separate services – exempt if negotiable on regulated market
• Meeting 060 · 2000-03-20-21 · document 4.5 Article 13* – exemptions – with or without right of deduction – which type of exemption prevails
• Meeting 056 · 1998-10-13-14 · document II.6.2 Article 13* – transaction exempt without right of deduction – exemption of intra-EU input acquisition – which exemption prevails
• Meeting 046 · 16 October 1995 · document II.2. Article 13(B)(b)(2)* – leasing and letting of immovable property – limitations to exemption – land berths for laying up boats
• Meeting 041 · 1994-02-28 1994-03-01 · document b) Article 13(A)(1)(n)* – scope of exemption – public bodies or other recognised bodies – services supplied by soloists
• Meeting 031 · 1992-01-27-28 · document I.2. Article 13(B)(a)* – scope of exemption – insurance brokers and agents – physical management of claims – marine insurance – overall group life assurance policy – take-over of other company's portfolio
• Meeting 031 · 1992-01-27-28 · document I.4. Article 13(B)(a)* – exemption – additional guarantee upon the sale of goods – incidental expense linked to goods or separate payment for services
• Meeting 031 · 1992-01-27-28 · document I.5. Article 13(B)(d)(6)* – exemption – portfolio management services – collective investment undertaking with corporate structure or constituted under statute
• Meeting 028 · 1990-07-09-10 · document II.5. Article 13(B)(d)(5)* – right of deduction – costs associated with a transfer of shares – exempted transactions
• Meeting 027 · 1989-12-11-12 · document II.2. Article 13(B)(f)* – exemption – taxable amount in the case of transactions involving the use of slot machines – total amount effectively staked by player.
• Meeting 026 · 13 July 1989 · document a) · overtaken Article 13(B)(a)* – place of supply – scope of exemption – actuarial services
• Meeting 023 · 1988-01-12-13 · document a) Article 13(B)(d)(5)* – scope – exemption – right of deduction – shares issued by companies to increase their capital – issuing company's inputs connected with the issue (legal or accountancy services)
• Meeting 022 · 1987-03-19-20 · document c) Article 13(B)(d)(5)* – scope – exemption – capital contributions made in cash – not to be taxed
• Meeting 022 · 1987-03-19-20 · document g) Article 13(B)(a)* – organisation other than automobile club – tourist assistance operations – cover of risks – services supplied by "assister" to "insurer"
• Meeting 018 · 1985-03-08-09 · document II.a) Article 13(B)(d)(4)* – platinum nobles – collectors' items or investment medium – not exempt
• Meeting 017 · 1984-07-04-05 · document II.c) Article 13(B)(d)(6)* – exemption – activities of undertaking with contractual structure – special investment funds
• Meeting 014 · 1982-06-23-24 · document c) Article 13(B)(d)(2)* – exemption – credit cards services – supplied between card company and retailer
• Meeting 014 · 1982-06-23-24 · document c) Article 13(B)(d)(3)* – exemption – credit cards services – supplied between card company and retailer
• Meeting 010 · 1980-10-23-24 · document I.b) Article 13(B)(d)(1)* – exemption – financial services – "travel and entertainment cards" issued by certain organisations – option to tax – risk of distortion inevitable
• Meeting 010 · 1980-10-23-24 · document I.b) Article 13(B)(d)(2)* – exemption – financial services – "travel and entertainment cards" issued by certain organisations – option to tax – risk of distortion inevitable
• Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.e) Article 13(B)(f)* – supply of services – permission to install slot machines – not solely games of chance – amount put into machine
• Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.f) Article 13(B)(d)(1)* – exemption – financial services – "travel and entertainment cards" issued by certain organisations
• Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.f) Article 13(B)(d)(2)* – exemption – financial services – "travel and entertainment cards" issued by certain organisations
• Meeting 006 · 1980-01-09-10 · document I.A.d) 1. · overtaken Article 13(B)(d)(4)* – supply of gold pieces – for legal tender – gold other than gold for industrial use (investment gold) – taxation

Commission explanatory notes on Article 135

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 Definition of ‘immovable property’ (p. 15) Article 13b For the application of Directive 2006/112/EC, the following shall be regarded as ‘immovable property’20: 41. While in most scenarios the immovable nature of a good or asset would seem rather easy to establish, some particular cases may give rise to doubts. Therefore, in order to provide a single definition

Official PDF on europa.eu ↗

Explanatory Notes on the VAT invoicing rules

Council Directive 2010/45/EU

• 3 Articles 220(2) and 221(2) – Invoicing rules for exempt financial supplies (p. 24) (Article 135(1)(a) to (g)) 4. Article 224(1) – Self-billed invoices Created: 05/10/2011 Last edited: 05/10/2011 Document reference: B-1 Topic: Which Member State's rules are applicable? Reference: Article 219a Without prejudice to Articles 244 to 248, the following shall apply: (1) Invoicing shall be subject to the rul

Official PDF on europa.eu ↗

‹ Article 134Article 136 ›