VATcodexEU VAT case law · Court of Justice and General Court

Article 137 Directive 2006/112/EC

Exemptions for other activities

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

Open in the compendium47 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 137

1.Member States may allow taxable persons a right of option for taxation in respect of the following transactions:

(a)the financial transactions referred to in points (b) to (g) of Article 135(1);

(b)the supply of a building or of parts thereof, and of the land on which the building stands, other than the supply referred to in point (a) of Article 12(1);

(c)the supply of land which has not been built on other than the supply of building land referred to in point (b) of Article 12(1);

(d)the leasing or letting of immovable property.

2.Member States shall lay down the detailed rules governing exercise of the option under paragraph 1.

Member States may restrict the scope of that right of option.

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

Case law on Article 137: 47 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 137 of Directive 2006/112/EC, most recent first.

  1. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Opinion · 25 February 2026
  2. C-56/21 ARVI ir ko Judgment · 30 June 2022 · Lithuania · cites Article 137(1), (1)(b), (2)
  3. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  4. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Opinion · 12 May 2022 · Poland · cites Article 137(1)(a)
  5. C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden · cites Article 137(1)(a)
  6. C-299/20 Icade Promotion Opinion · 20 May 2021 · France · cites Article 137(1)
  7. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden · cites Article 137(2)
  8. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden · cites Article 137(1)(b), (2)
  9. C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · France · cites Article 137(1), (1)(a)
  10. C-320/17 Marle Participations Judgment · 5 July 2018 · France · cites Article 137(1)(d)
  11. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal · cites Article 137(1), (1)(d), (2)
  12. C-392/16 Marcu Judgment · 6 July 2017 · Romania · cites Article 137(1), (1)(b), (1)(c)
  13. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 13C(a) of the Sixth Directive
  14. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 13C, 13C(b) of the Sixth Directive
  15. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Netherlands · cites Article 13C, 13C(b) of the Sixth Directive
  16. C-26/12 PPG Holdings Opinion · 18 April 2013 · Netherlands · cites Article 137(1)(d)
  17. C-388/11 Le Crédit Lyonnais Opinion · 28 February 2013 · France · cites Article 13C of the Sixth Directive
  18. C-392/11 Field Fisher Waterhouse Judgment · 27 September 2012 · United Kingdom · cites Article 137(1)(d)
  19. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 13C of the Sixth Directive
  20. C-451/06 Walderdorff Opinion · 18 July 2007 · Austria · cites Article 137(1)(d), (2)
  21. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland
  22. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 13C(a) of the Sixth Directive
  23. C-246/04 Turn- und Sportunion Waldburg Judgment · 12 January 2006 · Austria · cites Article 13C(a) of the Sixth Directive
  24. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 13C, 13C(b) of the Sixth Directive
  25. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 13C of the Sixth Directive
  26. C-475/03 Banca popolare di Cremona Opinion · 17 March 2005 · Italy · cites Article 13C(b) of the Sixth Directive
  27. C-269/03 Vermietungsgesellschaft Objekt Kirchberg Judgment · 9 September 2004 · Luxembourg
  28. C-284/03 Temco Europe Opinion · 4 May 2004 · Belgium · cites Article 13C(a) of the Sixth Directive
  29. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands
  30. C-321/02 Harbs Opinion · 11 March 2004 · Germany · cites Article 13C(a) of the Sixth Directive
  31. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 13C, 13C(b) of the Sixth Directive
  32. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 13C, 13C(a) of the Sixth Directive
  33. C-497/01 Zita Modes Opinion · 26 September 2002 · Luxembourg
  34. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 13C, 13C(a) of the Sixth Directive
  35. C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 13C(a) of the Sixth Directive
  36. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 13C of the Sixth Directive
  37. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany · cites Article 13C of the Sixth Directive
  38. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 13C(a) of the Sixth Directive
  39. C-381/97 Belgocodex Judgment · 3 December 1998 · Belgium · cites Article 13C of the Sixth Directive
  40. C-136/97 Norbury Developments Opinion · 16 July 1998 · United Kingdom · cites Article 13C of the Sixth Directive
  41. C-172/96 First National Bank of Chicago Opinion · 16 September 1997 · United Kingdom · cites Article 13C(b) of the Sixth Directive
  42. C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden Judgment · 6 February 1997 · Germany
  43. C-291/92 Armbrecht Opinion · 6 April 1995 · Germany · cites Article 13C of the Sixth Directive
  44. C-63/92 Lubbock Fine Opinion · 30 June 1993 · United Kingdom · cites Article 13C, 13C(a) of the Sixth Directive
  45. C-186/89 Van Tiem Opinion · 25 September 1990 · Netherlands
  46. C-50/87 Commission v France Judgment · 21 September 1988 · France · cites Article 13C(a) of the Sixth Directive
  47. C-8/81 Becker Judgment · 19 January 1982 · Germany · cites Article 13C(b) of the Sixth Directive

VAT Committee guidelines on Article 137: 3

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