VATcodexEU VAT case law · Court of Justice and General Court

Article 16 Directive 2006/112/EC

Supply of goods

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

Open in the compendium53 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 16

The application by a taxable person of goods forming part of his business assets for his private use or for that of his staff, or their disposal free of charge or, more generally, their application for purposes other than those of his business, shall be treated as a supply of goods for consideration, where the VAT on those goods or the component parts thereof was wholly or partly deductible.

However, the application of goods for business use as samples or as gifts of small value shall not be treated as a supply of goods for consideration.

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

Case law on Article 16: 53 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 16 of Directive 2006/112/EC, most recent first.

  1. T-413/25 Peckeger Judgment · 2 September 2026 · Austria
  2. T-366/25 Szytelbiecka Opinion · 13 May 2026
  3. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026
  4. C-515/24 Randstad España Opinion · 23 October 2025
  5. T-575/24 Digipolis Opinion · 22 October 2025
  6. C-808/23 Högkullen Opinion · 6 March 2025 · Sweden
  7. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany · cites Article 5(6) of the Sixth Directive
  8. C-533/22 Adient Opinion · 1 February 2024
  9. C-505/22 Deco Proteste - Editores Judgment · 5 October 2023 · Portugal
  10. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  11. C-4/20 ALTI Judgment · 20 May 2021 · Bulgaria
  12. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 5(6) of the Sixth Directive
  13. C-335/19 E. (VAT – Reduction of the taxable amount) Opinion · 4 June 2020 · Poland
  14. C-276/18 KrakVet Marek Batko Opinion · 6 February 2020 · Hungary
  15. C-140/17 Gmina Ryjewo Opinion · 19 April 2018 · Poland
  16. C-544/16 Marcandi Opinion · 7 March 2018 · United Kingdom · cites Article 5(6) of the Sixth Directive
  17. C-665/16 Gmina Wrocław Opinion · 22 February 2018 · Poland
  18. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
  19. C-36/16 Posnania Investment Judgment · 11 May 2017 · Poland
  20. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland
  21. C-256/14 Lisboagás GDL Judgment · 11 June 2015 · Portugal
  22. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium · cites Article 5(6) of the Sixth Directive
  23. C-438/13 BCR Leasing IFN Judgment · 17 July 2014 · Romania
  24. C-92/13 Gemeente ‘s-Hertogenbosch Opinion · 10 April 2014 · Netherlands · cites Article 5(6) of the Sixth Directive
  25. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Opinion · 7 March 2013 · Austria · cites Article 5(6) of the Sixth Directive
  26. C-299/11 Gemeente Vlaardingen Opinion · 11 September 2012 · Netherlands · cites Article 5(6) of the Sixth Directive
  27. C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 5(6) of the Sixth Directive
  28. C-106/10 Lidl & Companhia Judgment · 28 July 2011 · Portugal
  29. C-218/10 ADV Allround Opinion · 28 June 2011 · Germany · cites Article 5(6) of the Sixth Directive
  30. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 5(6) of the Sixth Directive
  31. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom · cites Article 5(6) of the Sixth Directive
  32. C-581/08 EMI Group Judgment · 30 September 2010 · United Kingdom · cites Article 5(6) of the Sixth Directive
  33. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 5(6) of the Sixth Directive
  34. C-460/07 Puffer Opinion · 11 December 2008 · Austria · cites Article 5(6) of the Sixth Directive
  35. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark · cites Article 5(6) of the Sixth Directive
  36. C-228/05 Stradasfalti Opinion · 22 June 2006 · Italy · cites Article 5(6) of the Sixth Directive
  37. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 5(6) of the Sixth Directive
  38. C-435/03 British American Tobacco and Newman Shipping Opinion · 25 May 2005 · Belgium · cites Article 5(6) of the Sixth Directive
  39. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 5(6) of the Sixth Directive
  40. C-434/03 Charles and Charles-Tijmens Opinion · 20 January 2005 · Netherlands · cites Article 5(6) of the Sixth Directive
  41. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 5(6) of the Sixth Directive
  42. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 5(6) of the Sixth Directive
  43. C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 5(6) of the Sixth Directive
  44. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 5(6) of the Sixth Directive
  45. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 5(6) of the Sixth Directive
  46. C-142/99 Floridienne and Berginvest Opinion · 4 April 2000 · Belgium · cites Article 5(6) of the Sixth Directive
  47. C-400/98 Breitsohl Opinion · 16 December 1999 · Germany · cites Article 5(6) of the Sixth Directive
  48. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 5(6) of the Sixth Directive
  49. C-230/94 Enkler Opinion · 28 March 1996 · Germany · cites Article 5(6) of the Sixth Directive
  50. C-33/93 Empire Stores Opinion · 16 March 1994 · United Kingdom · cites Article 5(6) of the Sixth Directive
  51. C-291/92 Armbrecht Opinion · 15 September 1993 · Germany · cites Article 5(6) of the Sixth Directive
  52. C-20/91 De Jong Judgment · 6 May 1992 · Netherlands · cites Article 5(6) of the Sixth Directive
  53. C-97/90 Lennartz Opinion · 30 April 1991 · Germany · cites Article 5(6) of the Sixth Directive

VAT Committee guidelines on Article 16: 3

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