Article 159 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 compendium2 cases ↓
Text of Article 159
Member States may exempt the supply of services relating to the supply of goods referred to in Article 156, Article 157(1)(b) or Article 158.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 159: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 159 of Directive 2006/112/EC, most recent first.
- C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
- C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
VAT Committee guidelines on Article 159: 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 011 · 1981-03-10-11 · document II.d) · overtaken Article 16(1)(C)* – place of supply – exemption – hiring out of containers – qualification as means of transport