Article 157 Directive 2006/112/EC
Customs warehouses, warehouses other than customs warehouses and similar arrangements
Title IX · Exemptions › Chapter 10 · Exemptions for transactions relating to international trade › Section 1 · Customs warehouses, warehouses other than customs warehouses and similar arrangements
Open in the compendium4 cases ↓
Text of Article 157
1.Member States may exempt the following transactions:
(a)the importation of goods which are intended to be placed under warehousing arrangements other than customs warehousing;
(b)the supply of goods which are intended to be placed, within their territory, under warehousing arrangements other than customs warehousing.
2.Member States may not provide for warehousing arrangements other than customs warehousing for goods which are not subject to excise duty where those goods are intended to be supplied at the retail stage.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 157: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 157 of Directive 2006/112/EC, most recent first.
- C-427/23 Határ Diszkont Judgment · 1 August 2025 · cites Article 157(1)(a)
- C-108/17 Enteco Baltic Opinion · 22 March 2018 · Lithuania · cites Article 157(1)(a)
- C-272/13 Equoland Judgment · 17 July 2014 · Italy
- C-79/12 Mora IPR Judgment · 21 February 2013 · Romania
VAT Committee guidelines on Article 157: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 048 · 1996-06-25 1996-07-08 · document II.2.5.1 Article 16(1)(B)(e)* – warehousing arrangements other than customs warehousing – goods intended to be supplied at retail stage – nature and destination of goods