Article 170 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 compendium24 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 170
All taxable persons who, within the meaning of Article 1 of Directive 86/560/EEC 12, Article 2(1) and Article 3 of Directive 2008/9/EC 13 and Article 171 of this Directive, are not established in the Member State in which they purchase goods and services or import goods subject to VAT shall be entitled to obtain a refund of that VAT insofar as the goods and services are used for the purposes of the following:
(a)transactions referred to in Article 169;
(b)transactions for which the tax is solely payable by the customer in accordance with Articles 194 to 197 or Article 199.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 170: 24 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 170 of Directive 2006/112/EC, most recent first.
- C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy · cites Article 170(a)
- C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria
- C-746/22 Slovenské Energetické Strojárne Judgment · 16 May 2024 · Hungary · cites Article 170(b)
- C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
- C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
- C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Germany
- C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany
- C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
- C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France · cites Article 170(a)
- C-562/17 Nestrade Judgment · 14 February 2019 · Spain
- C-165/17 Morgan Stanley & Co International Opinion · 3 October 2018 · France · cites Article 17(4) of the Sixth Directive
- C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
- C-441/16 SMS Group Judgment · 21 September 2017 · Romania
- C-393/15 ESET Order · 21 June 2016 · Poland
- C-446/13 Fonderie 2A Opinion · 3 July 2014 · France · cites Article 17(4) of the Sixth Directive
- C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania
- C-318/11 Daimler and Widex Judgment · 25 October 2012 · Sweden
- C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany · cites Article 17(4) of the Sixth Directive
- C-427/10 Banca Antoniana Popolare Veneta Opinion · 15 September 2011 · Italy · cites Article 17(4) of the Sixth Directive
- C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland · cites Article 17(4) of the Sixth Directive
- C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 170(a), (b)
- C-502/07 K-1 Judgment · 15 January 2009 · Poland
- C-136/99 Monte Dei Paschi Di Siena Judgment · 13 July 2000 · France · cites Article 17(4) of the Sixth Directive
- C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen Opinion · 12 February 1998 · Germany · cites Article 17(4) of the Sixth Directive
VAT Committee guidelines on Article 170: 6
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 016 · 1983-11-30 1983-12-01 · document II.c) · overtaken Article 17(3)* – place of supply – hiring of railway wagons – non-established customer – refund of VAT
- Meeting 016 · 1983-11-30 1983-12-01 · document II.e) Article 17(3)* – person liable – refund instead of deduction – whether or not occasional transactions
- Meeting 015 · 1982-12-08-09 · document I.e) · overtaken Article 17(3)* – refund of VAT – non-established taxable person – concept of fixed establishment – settled premises – no need for capacity to carry out taxable transactions
- Meeting 015 · 1982-12-08-09 · document II. · overtaken Article 17(3)* – refund of VAT – application of the Eighth VAT Directive – access for Greek firms – VAT not yet applied in Greece
- Meeting 014 · 1982-06-23-24 · document b) Article 17(3)* – installation of goods – related expenditure – concept of non-established taxable person – right of deduction rather than refund
- Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.b) · overtaken Article 17(3)* – refund of VAT – repairs carried out under guarantee – issue resolved by the 8th Directive