VATcodexEU VAT case law · Court of Justice and General Court

Article 169 Directive 2006/112/EC

Origin and scope of right of deduction

Title X · Deductions › Chapter 1 · Origin and scope of right of deduction

Open in the compendium70 cases ↓

Before 1 January 2007: Article 17 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 169

In addition to the deduction referred to in Article 168, the taxable person shall be entitled to deduct the VAT referred to therein in so far as the goods and services are used for the purposes of the following:

(a)transactions other than those exempt under Article 284 relating to the activities referred to in the second subparagraph of Article 9(1), carried out outside the Member State in which that tax is due or paid, in respect of which VAT would be deductible if they had been carried out within that Member State;

(b)transactions which are exempt pursuant to Articles 136a, 138, 142 or 144, Articles 146 to 149, Articles 151, 152, 153 or 156, Article 157(1)(b), Articles 158 to 161 or Article 164;

(c)transactions which are exempt pursuant to points (a) to (f) of Article 135(1), where the customer is established outside the Community or where those transactions relate directly to goods to be exported out of the Community.

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

Case law on Article 169: 70 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 169 of Directive 2006/112/EC, most recent first.

  1. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy · cites Article 169(b), (c)
  2. C-746/22 Slovenské Energetické Strojárne Judgment · 16 May 2024 · Hungary
  3. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania · cites Article 169(a)
  4. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  5. C-294/20 GE Auto Service Leasing Judgment · 9 September 2021 · Spain
  6. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom
  7. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
  8. C-42/19 Sonaecom Opinion · 14 May 2020 · Portugal · cites Article 17(3) of the Sixth Directive
  9. C-77/19 Kaplan International Colleges UK Opinion · 23 April 2020 · United Kingdom
  10. C-446/18 Agrobet CZ Opinion · 19 December 2019 · Czechia · cites Article 169(b)
  11. C-653/18 Unitel Judgment · 17 October 2019 · Poland · cites Article 169(b)
  12. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France · cites Article 169(b), (c)
  13. C-562/17 Nestrade Judgment · 14 February 2019 · Spain
  14. C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · France · cites Article 169(a), (b), (c)
  15. C-264/17 Mensing Opinion · 13 September 2018 · Germany · cites Article 169(b)
  16. C-502/17 C&D Foods Acquisition Opinion · 6 September 2018 · Denmark
  17. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal · cites Article 169(a)
  18. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  19. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria · cites Article 169(a)
  20. C-441/16 SMS Group Judgment · 21 September 2017 · Romania · cites Article 17(3), 17(3)(a) of the Sixth Directive
  21. C-132/16 Iberdrola Inmobiliaria Real Estate Investments Opinion · 6 April 2017 · Bulgaria
  22. C-393/15 ESET Order · 21 June 2016 · Poland
  23. C-412/15 TMD Opinion · 2 June 2016 · Germany
  24. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland
  25. C-40/15 Aspiro Opinion · 23 December 2015 · Poland · cites Article 169(c)
  26. C-131/13 Schoenimport Italmoda Mariano Previti and Others Judgment · 18 December 2014 · Netherlands · cites Article 17(3), 17(3)(b) of the Sixth Directive
  27. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 17(3), 17(3)(a) of the Sixth Directive
  28. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands · cites Article 169(b)
  29. C-204/13 Malburg Judgment · 13 March 2014 · Germany
  30. C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania
  31. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain · cites Article 169(a)
  32. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 169(a), (c)
  33. C-319/12 MDDP Opinion · 20 June 2013 · Poland · cites Article 169(a)
  34. C-294/11 Elsacom Judgment · 21 June 2012 · Italy
  35. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland
  36. C-218/10 ADV Allround Judgment · 26 January 2012 · Germany · cites Article 17(3)(a) of the Sixth Directive
  37. C-524/10 Commission v Portugal Opinion · 22 September 2011 · Portugal · cites Article 169(a), (b)
  38. C-277/09 RBS Deutschland Holdings Judgment · 22 December 2010 · United Kingdom · cites Article 17(3), 17(3)(a), 17(3)(b), 17(3)(c) of the Sixth Directive
  39. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 169(a), (b), (c)
  40. C-433/08 Yaesu Europe Judgment · 3 December 2009 · Germany · cites Article 17(3) of the Sixth Directive
  41. C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 17(3)(a) of the Sixth Directive
  42. C-29/08 SKF Opinion · 12 February 2009 · Sweden · cites Article 17(3)(c) of the Sixth Directive
  43. C-95/07 Ecotrade Judgment · 8 May 2008 · Italy · cites Article 17(3) of the Sixth Directive
  44. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 17(3), 17(3)(a), 17(3)(b) of the Sixth Directive
  45. C-335/05 Řízení Letového Provozu Judgment · 7 June 2007 · Germany · cites Article 17(3)(a), 17(3)(b) of the Sixth Directive
  46. C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Italy · cites Article 17(3), 17(3)(a) of the Sixth Directive
  47. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 17(3), 17(3)(a), 17(3)(b), 17(3)(c) of the Sixth Directive
  48. C-240/05 Eurodental Judgment · 7 December 2006 · Luxembourg · cites Article 17(3), 17(3)(a), 17(3)(b), 17(3)(c) of the Sixth Directive
  49. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria · cites Article 17(3) of the Sixth Directive
  50. C-245/04 EMAG Handel Eder Judgment · 6 April 2006 · Austria · cites Article 17(3)(b) of the Sixth Directive
  51. C-114/05 Gillan Beach Judgment · 9 March 2006 · France
  52. C-452/03 RAL (Channel Islands) and Others Opinion · 27 January 2005 · United Kingdom · cites Article 17(3)(a), 17(3)(b) of the Sixth Directive
  53. C-90/02 Bockemühl Opinion · 23 October 2003 · Germany · cites Article 17(3)(b) of the Sixth Directive
  54. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 17(3), 17(3)(a) of the Sixth Directive
  55. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 17(3) of the Sixth Directive
  56. C-77/01 EDM Opinion · 12 September 2002 · Portugal · cites Article 17(3), 17(3)(c) of the Sixth Directive
  57. C-427/98 Commission v Germany Opinion · 20 September 2001 · Germany · cites Article 17(3)(b) of the Sixth Directive
  58. C-429/97 Commission v France Judgment · 25 January 2001 · France
  59. C-136/99 Monte Dei Paschi Di Siena Judgment · 13 July 2000 · France · cites Article 17(3), 17(3)(a), 17(3)(b) of the Sixth Directive
  60. C-36/99 Idéal Tourisme Judgment · 13 July 2000 · Belgium · cites Article 17(3)(b) of the Sixth Directive
  61. C-98/98 Midland Bank Judgment · 8 June 2000 · United Kingdom · cites Article 17(3), 17(3)(c) of the Sixth Directive
  62. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 17(3), 17(3)(c) of the Sixth Directive
  63. C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen Judgment · 11 June 1998 · Germany
  64. C-45/95 Commission v Italy Judgment · 25 June 1997 · Italy · cites Article 17(3), 17(3)(c) of the Sixth Directive
  65. C-283/95 Fischer Opinion · 20 March 1997 · Germany · cites Article 17(3) of the Sixth Directive
  66. C-80/95 Harnas & Helm Judgment · 6 February 1997 · Netherlands · cites Article 17(3), 17(3)(c) of the Sixth Directive
  67. C-302/93 Debouche Judgment · 26 September 1996 · Netherlands · cites Article 17(3), 17(3)(a), 17(3)(b) of the Sixth Directive
  68. C-155/94 Wellcome Trust Opinion · 7 December 1995 · United Kingdom · cites Article 17(3), 17(3)(c) of the Sixth Directive
  69. C-4/94 BLP Group Judgment · 6 April 1995 · United Kingdom · cites Article 17(3), 17(3)(c) of the Sixth Directive
  70. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 17(3), 17(3)(c) of the Sixth Directive

VAT Committee guidelines on Article 169: 4

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

Commission explanatory notes on Article 169

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on the VAT e-commerce rules

Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027

Official PDF on europa.eu ↗