Article 153 Directive 2006/112/EC
Exemptions for the supply of services by intermediaries
Title IX · Exemptions › Chapter 9 · Exemptions for the supply of services by intermediaries
Open in the compendium6 cases ↓
Text of Article 153
Member States shall exempt the supply of services by intermediaries, acting in the name and on behalf of another person, where they take part in the transactions referred to in Chapters 6, 7 and 8, or of transactions carried out outside the Community.
The exemption referred to in the first paragraph shall not apply to travel agents who, in the name and on behalf of travellers, supply services which are carried out in other Member States.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 153: 6 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 153 of Directive 2006/112/EC, most recent first.
- T-221/25 TUI Belgium Judgment · 25 March 2026 · Belgium
- C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
- C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
- C-495/17 Cartrans Spedition Judgment · 8 November 2018 · Romania
- C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany
- C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014
VAT Committee guidelines on Article 153: 3
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 025 · 1989-04-10-11 · document II.4. Article 15(14)* – travel agents – travels to the Canary Islands and to Ceuta and Melilla – acting as intermediaries
- Meeting 022 · 1987-03-19-20 · document d) Article 15(14)* – special scheme – travel agents – remuneration paid to intermediary – not to be included in margin of travel agent established abroad – commission exempt – no refund of VAT to be applied
- Meeting 017 · 1984-07-04-05 · document II.a) Article 15(14)* – scope – exemption – tax stickers for motorway users – sold on behalf of the Swiss Confederation