Article 15 Directive 2006/112/EC

Supply of goods

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

Open in the compendium41 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 15

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

Case law on Article 15: 41 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 15 of Directive 2006/112/EC, most recent first.

1. T-221/25 TUI Belgium Judgment · 25 March 2026 · Belgium
2. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy · cites Article 15(1)
3. C-60/23 Digital Charging Solutions Judgment · 17 October 2024 · Sweden · cites Article 15(1)
4. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany · cites Article 15(1)
5. C-677/21 Fluvius Antwerpen Judgment · 27 April 2023 · Belgium · cites Article 15(1)
6. C-282/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 20 April 2023 · Poland · cites Article 15(1)
7. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania · cites Article 15(1)
8. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany · cites Article 15(1)
9. C-656/19 BAKATI PLUS Opinion · 16 July 2020 · Hungary · cites Article 15(2)
10. C-791/18 Stichting Schoonzicht Opinion · 3 March 2020 · Netherlands
11. C-214/18 PSM K Judgment · 10 April 2019 · Poland
12. C-201/18 Mydibel Judgment · 27 March 2019 · Belgium
13. C-712/17 EN.SA. Opinion · 17 January 2019 · Italy · cites Article 15(1)
14. C-665/16 Gmina Wrocław Opinion · 22 February 2018 · Poland
15. C-615/16 Kerr Order · 21 November 2017 · Portugal
16. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 5(3)(a), 5(3)(b) of the Sixth Directive
17. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland · cites Article 5(3) of the Sixth Directive
18. C-42/14 Wojskowa Agencja Mieszkaniowa w Warszawie Judgment · 16 April 2015 · Poland · cites Article 15(1)
19. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands · cites Article 15(2)
20. C-461/12 Granton Advertising Judgment · 12 June 2014 · Netherlands · cites Article 5(3), 5(3)(c) of the Sixth Directive
21. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Spain · cites Article 5(3) of the Sixth Directive
22. C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania · cites Article 15(1)
23. C-651/11 X Judgment · 30 May 2013 · Netherlands · cites Article 5(3)(c) of the Sixth Directive
24. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Opinion · 7 March 2013 · Austria · cites Article 5(2) of the Sixth Directive
25. C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany · cites Article 5(2)(e) of the Sixth Directive
26. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Netherlands · cites Article 5(3), 5(3)(c) of the Sixth Directive
27. C-44/11 Deutsche Bank Opinion · 8 May 2012 · Germany · cites Article 15(2)
28. C-451/06 Walderdorff Opinion · 18 July 2007 · Austria · cites Article 15(2)
29. C-111/05 Aktiebolaget NN Opinion · 14 September 2006 · Sweden · cites Article 5(2)(e) of the Sixth Directive
30. C-166/05 Heger Judgment · 7 September 2006 · Austria · cites Article 5(3), 5(3)(a), 5(3)(b) of the Sixth Directive
31. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands · cites Article 5(3)(b) of the Sixth Directive
32. C-8/03 BBL Opinion · 18 May 2004 · Belgium · cites Article 5(3) of the Sixth Directive
33. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 5(3) of the Sixth Directive
34. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg
35. C-384/01 Commission v France Opinion · 10 October 2002 · France · cites Article 5(2) of the Sixth Directive
36. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 5(3), 5(3)(b) of the Sixth Directive
37. C-408/98 Abbey National Opinion · 13 April 2000 · United Kingdom · cites Article 5(3) of the Sixth Directive
38. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 5(3)(a) of the Sixth Directive
39. C-2/95 SDC Judgment · 5 June 1997 · Denmark · cites Article 5(3) of the Sixth Directive
40. C-97/90 Lennartz Opinion · 30 April 1991 · Germany · cites Article 5(3)(a) of the Sixth Directive
41. C-186/89 Van Tiem Judgment · 4 December 1990 · Netherlands · cites Article 5(3), 5(3)(b) of the Sixth Directive

VAT Committee guidelines on Article 15: 2

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

• Meeting 118 · 19 April 2021 · document 5.1. Article 15 – VAT rules applicable to transactions related to the recharging of electric vehicles – follow-up
• Meeting 113 · 3 June 2019 · document 4.1. Article 14(1) – VAT rules applicable to transactions related to the recharging of electric vehicles

Commission explanatory notes on Article 15

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)

• 2.4.18 Legal services (Article 31a(2)(q) and Article 31a(3)(h)) (p. 46) Article 31a(2)(q) legal services relating to the transfer of a title to immovable property, to the establishment or transfer of certain interests in immovable property or rights in rem over immovable property (whether or not treated as tangible property), such as notary work, or to the drawing up of a contract to sell

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