VATcodexEU VAT case law · Court of Justice and General Court

Article 14 Directive 2006/112/EC

Supply of goods

Title IV · Taxable transactions › Chapter 1 · Supply of goods

Open in the compendium191 cases ↓

Before 1 January 2007: Article 5 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 14

1.‘Supply of goods’ shall mean the transfer of the right to dispose of tangible property as owner.

2.In addition to the transaction referred to in paragraph 1, each of the following shall be regarded as a supply of goods:

(a)the transfer, by order made by or in the name of a public authority or in pursuance of the law, of the ownership of property against payment of compensation;

(b)the actual handing over of goods pursuant to a contract for the hire of goods for a certain period, or for the sale of goods on deferred terms, which provides that in the normal course of events ownership is to pass at the latest upon payment of the final instalment;

(c)the transfer of goods pursuant to a contract under which commission is payable on purchase or sale.

3.Member States may regard the handing over of certain works of construction as a supply of goods.

4.For the purposes of this Directive, the following definitions shall apply:

(1)‘intra-Community distance sales of goods’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a Member State other than that in which dispatch or transport of the goods to the customer ends, where the following conditions are met:

(a)the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;

(b)the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier;

(2)‘distance sales of goods imported from third territories or third countries’ means supplies of goods dispatched or transported by or on behalf of the supplier, including where the supplier intervenes indirectly in the transport or dispatch of the goods, from a third territory or third country, to a customer in a Member State, where the following conditions are met:

(a)the supply of goods is carried out for a taxable person, or a non-taxable legal person, whose intra-Community acquisitions of goods are not subject to VAT pursuant to Article 3(1) or for any other non-taxable person;

(b)the goods supplied are neither new means of transport nor goods supplied after assembly or installation, with or without a trial run, by or on behalf of the supplier.

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

Case law on Article 14: 191 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 14 of Directive 2006/112/EC, most recent first.

  1. T-614/25 Trading 4 Judgment · 9 September 2026 · Latvia · cites Article 14(1)
  2. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 14(1), (2)(b)
  3. T-413/25 Peckeger Judgment · 2 September 2026 · Austria · cites Article 14(1)
  4. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia · cites Article 14(1)
  5. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria · cites Article 14(1)
  6. C-472/24 Žaidimų valiuta Opinion · 11 September 2025 · cites Article 14(1)
  7. C-602/24 W. (Export without the knowledge of the taxable person) Judgment · 1 August 2025 · Poland · cites Article 14(1)
  8. C-433/24 Galerie Karsten Greve Judgment · 1 August 2025 · France · cites Article 14(1)
  9. C-796/23 Česká síť (Partners in a ‘company’) Opinion · 3 July 2025 · Czechia · cites Article 14(2)(c)
  10. C-744/23 Zlakov Opinion · 8 May 2025 · Bulgaria
  11. C-615/23 Dyrektor Krajowej Informacji Skarbowej (Services de transport public) Opinion · 13 February 2025 · Poland
  12. C-60/23 Digital Charging Solutions Judgment · 17 October 2024 · Sweden · cites Article 14(1), (2), (2)(c)
  13. C-182/23 Makowit Judgment · 11 July 2024 · Poland · cites Article 14(1), (2)(a)
  14. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Opinion · 7 March 2024 · Latvia
  15. C-146/22 Dyrektor Krajowej Informacji Skarbowej (VAT on hot milk-based drinks) Judgment · 5 October 2023 · Poland · cites Article 14(1)
  16. C-677/21 Fluvius Antwerpen Judgment · 27 April 2023 · Belgium · cites Article 14(1), (2), (2)(a)
  17. C-282/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 20 April 2023 · Poland · cites Article 14(1)
  18. C-612/21 Gmina O. Judgment · 30 March 2023 · Poland
  19. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania · cites Article 14(1)
  20. C-729/21 Dyrektor Izby Administracji Skarbowej w Łodzi Order · 16 January 2023 · Poland
  21. C-250/22 Fallimento Villa di Campo Order · 21 December 2022 · Italy
  22. C-596/21 Finanzamt M (Scope of the right to deduct VAT) Judgment · 24 November 2022 · Germany · cites Article 14(2)(c)
  23. C-616/21 Gmina L. Opinion · 10 November 2022 · Poland · cites Article 14(2)(c)
  24. C-695/20 Fenix International Opinion · 15 September 2022 · United Kingdom · cites Article 14(2)(c)
  25. C-294/21 Navitours Opinion · 7 April 2022 · Luxembourg · cites Article 5(1) of the Sixth Directive
  26. C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden · cites Article 14(1)
  27. C-596/20 DuoDecad Opinion · 10 February 2022 · Hungary · cites Article 5(1) of the Sixth Directive
  28. C-607/20 GE Aircraft Engine Services Opinion · 27 January 2022 · United Kingdom · cites Article 14(1)
  29. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania · cites Article 14(1)
  30. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Judgment · 25 February 2021 · Poland · cites Article 14(1), (2), (2)(a), (2)(b), (2)(c)
  31. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 14(1)
  32. C-656/19 BAKATI PLUS Judgment · 17 December 2020 · Hungary · cites Article 14(1)
  33. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany · cites Article 14(1)
  34. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania · cites Article 14(2)(c)
  35. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Opinion · 12 November 2020 · Poland
  36. C-581/19 Frenetikexito Opinion · 22 October 2020 · Portugal · cites Article 14(1)
  37. C-501/19 UCMR - ADA Opinion · 1 October 2020 · Romania · cites Article 14(1)
  38. C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Netherlands · cites Article 14(3)
  39. C-312/19 Valstybinė mokesčių inspekcija (Joint activity agreement) Judgment · 16 September 2020 · Lithuania · cites Article 14(2)(c)
  40. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 5(5) of the Sixth Directive
  41. C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Hungary · cites Article 14(1)
  42. C-401/18 Herst Judgment · 23 April 2020 · Czechia · cites Article 14(1)
  43. C-276/18 KrakVet Marek Batko Opinion · 6 February 2020 · Hungary · cites Article 14(1), (4)
  44. C-653/18 Unitel Judgment · 17 October 2019 · Poland · cites Article 14(1)
  45. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Portugal · cites Article 14(1)
  46. C-273/18 Kuršu zeme Judgment · 10 July 2019 · Latvia · cites Article 14(1)
  47. C-235/18 Vega International Car Transport and Logistic Judgment · 15 May 2019 · Poland · cites Article 14(1), (2)
  48. C-265/18 Jarmuškienė Judgment · 2 May 2019 · Lithuania · cites Article 14(1)
  49. C-275/18 Vinš Judgment · 28 March 2019 · Czechia · cites Article 14(1)
  50. C-201/18 Mydibel Judgment · 27 March 2019 · Belgium
  51. C-71/18 KPC Herning Opinion · 19 March 2019 · Denmark · cites Article 14(1)
  52. C-410/17 A Judgment · 10 January 2019 · Finland · cites Article 14(1)
  53. C-264/17 Mensing Opinion · 13 September 2018 · Germany · cites Article 14(1)
  54. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom · cites Article 14(1)
  55. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France · cites Article 5(1) of the Sixth Directive
  56. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria · cites Article 14(1)
  57. C-108/17 Enteco Baltic Judgment · 20 June 2018 · Lithuania · cites Article 14(1)
  58. C-665/16 Gmina Wrocław Judgment · 13 June 2018 · Poland · cites Article 14(1), (2), (2)(a), (2)(b)
  59. C-421/17 Polfarmex Judgment · 13 June 2018 · Poland · cites Article 14(1)
  60. C-16/17 TGE Gas Engineering Opinion · 3 May 2018 · Portugal
  61. C-153/17 Volkswagen Financial Services (UK) Opinion · 3 May 2018 · United Kingdom · cites Article 14(2)(b)
  62. C-140/17 Gmina Ryjewo Opinion · 19 April 2018 · Poland · cites Article 14(2)(a)
  63. C-307/16 Pieńkowski Judgment · 28 February 2018 · Poland · cites Article 14(1)
  64. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Poland · cites Article 14(1)
  65. C-303/16 Solar Electric Martinique Judgment · 19 October 2017 · France · cites Article 14(3)
  66. C-164/16 Mercedes-Benz Financial Services UK Judgment · 4 October 2017 · United Kingdom · cites Article 14(1), (2), (2)(b)
  67. C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy
  68. C-386/16 Toridas Judgment · 26 July 2017 · Lithuania · cites Article 14(1)
  69. C-36/16 Posnania Investment Judgment · 11 May 2017 · Poland · cites Article 14(1)
  70. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 14(2), (2)(c)
  71. C-390/15 RPO Judgment · 7 March 2017 · Poland · cites Article 14(1)
  72. C-326/15 DNB Banka Opinion · 1 March 2017 · Latvia · cites Article 14(1)
  73. C-26/16 Santogal M-Comércio e Reparação de Automóveis Opinion · 1 February 2017 · Portugal
  74. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Hungary · cites Article 14(1)
  75. C-33/16 A Opinion · 7 December 2016 · Finland · cites Article 14(1)
  76. C-24/15 Plöckl Judgment · 20 October 2016 · Germany · cites Article 5(1) of the Sixth Directive
  77. C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria · cites Article 14(1)
  78. C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · Belgium · cites Article 14(1), (3)
  79. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 5(1), 5(4)(b), 5(5) of the Sixth Directive
  80. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 5(1) of the Sixth Directive
  81. C-264/14 Hedqvist Judgment · 22 October 2015 · Sweden · cites Article 14(1)
  82. C-526/13 Fast Bunkering Klaipėda Judgment · 3 September 2015 · Lithuania · cites Article 14(1), (2)(c)
  83. C-159/14 Koela-N Order · 15 July 2015 · Bulgaria
  84. C-123/14 Itales Order · 15 July 2015 · Bulgaria
  85. C-209/14 NLB Leasing Judgment · 2 July 2015 · Slovenia · cites Article 14(1), (2)(b)
  86. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium
  87. C-42/14 Wojskowa Agencja Mieszkaniowa w Warszawie Judgment · 16 April 2015 · Poland · cites Article 14(1)
  88. C-479/13 Commission v France Judgment · 5 March 2015 · cites Article 14(1)
  89. C-502/13 Commission v Luxembourg Judgment · 5 March 2015 · cites Article 14(1)
  90. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 5(1) of the Sixth Directive
  91. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 5(1), 5(5) of the Sixth Directive
  92. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands · cites Article 14(1)
  93. C-438/13 BCR Leasing IFN Judgment · 17 July 2014 · Romania
  94. C-605/12 Welmory Opinion · 15 May 2014 · Poland · cites Article 14(1)
  95. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain
  96. C-72/13 Gmina Wrocław Order · 20 March 2014 · Poland
  97. C-366/12 Klinikum Dortmund Judgment · 13 March 2014 · Germany · cites Article 5(1) of the Sixth Directive
  98. C-606/12 Dresser-Rand Judgment · 6 March 2014 · Italy
  99. C-33/13 Jagiełło Order · 6 February 2014 · Poland
  100. C-563/12 BDV Hungary Trading Judgment · 19 December 2013 · Hungary · cites Article 14(1)
  101. C-494/12 Dixons Retail Judgment · 21 November 2013 · United Kingdom · cites Article 14(1)
  102. C-461/12 Granton Advertising Opinion · 24 October 2013 · Netherlands
  103. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria · cites Article 14(1)
  104. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Judgment · 20 June 2013 · Austria · cites Article 5(1) of the Sixth Directive
  105. C-62/12 Kostov Judgment · 13 June 2013 · Bulgaria · cites Article 14(2)(c)
  106. C-651/11 X Judgment · 30 May 2013 · Netherlands
  107. C-563/11 Forvards V Order · 28 February 2013 · Latvia
  108. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany · cites Article 14(3)
  109. C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria
  110. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 5(1), 5(5) of the Sixth Directive
  111. C-165/11 Profitube Judgment · 8 November 2012 · Slovakia · cites Article 5(1) of the Sixth Directive
  112. C-310/11 Grattan Opinion · 13 September 2012 · United Kingdom · cites Article 5(4)(c) of the Sixth Directive
  113. C-273/11 Mecsek-Gabona Judgment · 6 September 2012 · Hungary · cites Article 14(1)
  114. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Netherlands · cites Article 5(1) of the Sixth Directive
  115. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria · cites Article 14(1), (2)(b)
  116. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 14(1)
  117. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 5(1), 5(4)(c) of the Sixth Directive
  118. C-180/10 Słaby and Others Opinion · 12 April 2011 · Poland · cites Article 14(1)
  119. C-497/09 Bog and Others Judgment · 10 March 2011 · Germany · cites Article 5(1) of the Sixth Directive
  120. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium · cites Article 5(1) of the Sixth Directive
  121. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom · cites Article 5(1) of the Sixth Directive
  122. C-581/08 EMI Group Judgment · 30 September 2010 · United Kingdom
  123. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 5(1), 5(4)(b) of the Sixth Directive
  124. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 5(1) of the Sixth Directive
  125. C-237/09 De Fruytier Judgment · 3 June 2010 · Belgium · cites Article 5(1) of the Sixth Directive
  126. C-84/09 X Opinion · 6 May 2010 · Sweden · cites Article 14(1)
  127. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany · cites Article 5(1) of the Sixth Directive
  128. C-88/09 Graphic Procédé Judgment · 11 February 2010 · France · cites Article 5(1) of the Sixth Directive
  129. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain
  130. C-29/08 SKF Judgment · 29 October 2009 · Sweden
  131. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland
  132. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Germany · cites Article 5(1) of the Sixth Directive
  133. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia
  134. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany
  135. C-37/08 RCI Europe Opinion · 2 April 2009 · United Kingdom · cites Article 5(1) of the Sixth Directive
  136. C-566/07 Stadeco Opinion · 12 March 2009 · Netherlands
  137. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands · cites Article 14(1)
  138. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 5(4)(b) of the Sixth Directive
  139. C-73/06 Planzer Luxembourg Opinion · 19 April 2007 · Germany
  140. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 5(1), 5(5) of the Sixth Directive
  141. C-409/04 Teleos and Others Opinion · 11 January 2007 · United Kingdom · cites Article 5(1) of the Sixth Directive
  142. C-166/05 Heger Judgment · 7 September 2006 · Austria · cites Article 5(1) of the Sixth Directive
  143. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 5(1) of the Sixth Directive
  144. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands · cites Article 5(1) of the Sixth Directive
  145. C-35/05 Reemtsma Cigarettenfabriken Opinion · 8 June 2006 · Italy
  146. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland
  147. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 5(1), 5(4)(b) of the Sixth Directive
  148. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 5(1) of the Sixth Directive
  149. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 5(1) of the Sixth Directive
  150. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 5(4), 5(4)(c) of the Sixth Directive
  151. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 5(1) of the Sixth Directive
  152. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 5(1) of the Sixth Directive
  153. C-245/04 EMAG Handel Eder Opinion · 10 November 2005 · Austria · cites Article 5(1) of the Sixth Directive
  154. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 5(1) of the Sixth Directive
  155. C-435/03 British American Tobacco and Newman Shipping Judgment · 14 July 2005 · Belgium · cites Article 5(1) of the Sixth Directive
  156. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 5(1) of the Sixth Directive
  157. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 5(1) of the Sixth Directive
  158. C-25/03 HE Judgment · 21 April 2005 · Germany · cites Article 5(1) of the Sixth Directive
  159. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 5(1) of the Sixth Directive
  160. C-320/02 Stenholmen Judgment · 1 April 2004 · Sweden · cites Article 5(1) of the Sixth Directive
  161. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg · cites Article 5(1), 5(4) of the Sixth Directive
  162. C-137/02 Faxworld Opinion · 23 October 2003 · Germany · cites Article 5(1), 5(4) of the Sixth Directive
  163. C-152/02 Terra Baubedarf-Handel Opinion · 16 October 2003 · Germany
  164. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 5(1) of the Sixth Directive
  165. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 5(1) of the Sixth Directive
  166. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom
  167. C-315/00 Maierhofer Opinion · 6 June 2002 · Germany · cites Article 5(1) of the Sixth Directive
  168. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland · cites Article 5(1) of the Sixth Directive
  169. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 5(1) of the Sixth Directive
  170. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom
  171. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom
  172. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 5(1) of the Sixth Directive
  173. C-86/99 Freemans Judgment · 29 May 2001 · United Kingdom · cites Article 5(1) of the Sixth Directive
  174. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 5(1) of the Sixth Directive
  175. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden
  176. C-415/98 Bakcsi Opinion · 13 April 2000 · Germany
  177. C-136/99 Monte Dei Paschi Di Siena Opinion · 13 April 2000 · France
  178. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom
  179. C-172/96 First National Bank of Chicago Opinion · 16 September 1997 · United Kingdom · cites Article 5(1) of the Sixth Directive
  180. C-302/93 Debouche Judgment · 26 September 1996 · Netherlands
  181. C-231/94 Faaborg-Gelting Linien Judgment · 2 May 1996 · Germany · cites Article 5(1) of the Sixth Directive
  182. C-230/94 Enkler Opinion · 28 March 1996 · Germany
  183. C-468/93 Gemeente Emmen Opinion · 14 December 1995 · Netherlands · cites Article 5(1), 5(5)(a), 5(5)(b) of the Sixth Directive
  184. C-215/94 Mohr Opinion · 23 November 1995 · Germany · cites Article 5(1), 5(4)(a) of the Sixth Directive
  185. C-291/92 Armbrecht Judgment · 4 October 1995 · Germany · cites Article 5(1), 5(5)(b) of the Sixth Directive
  186. C-97/90 Lennartz Opinion · 30 April 1991 · Germany
  187. C-186/89 Van Tiem Judgment · 4 December 1990 · Netherlands · cites Article 5(1) of the Sixth Directive
  188. C-185/89 Velker International Oil Company Judgment · 26 June 1990 · Netherlands · cites Article 5(1) of the Sixth Directive
  189. C-320/88 Shipping and Forwarding Enterprise Safe Judgment · 8 February 1990 · Netherlands · cites Article 5(1) of the Sixth Directive
  190. C-353/85 Commission v United Kingdom Opinion · 7 July 1987 · United Kingdom · cites Article 5(1), 5(5)(a) of the Sixth Directive
  191. C-139/84 Van Dijk's Boekhuis v Staatsecretaris van Financiën Judgment · 14 May 1985 · Netherlands · cites Article 5(1), 5(5), 5(5)(a) of the Sixth Directive

VAT Committee guidelines on Article 14: 19

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

Commission explanatory notes on Article 14

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on the 2020 quick fixes

Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport

Official PDF on europa.eu ↗

Explanatory Notes on services connected with immovable property

Place of supply rules in force since 2017 (Implementing Regulation (EU) No 1042/2013)

Official PDF on europa.eu ↗

Explanatory Notes on the VAT e-commerce rules

Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027

Official PDF on europa.eu ↗