VATcodexEU VAT case law · Court of Justice and General Court

Article 179 Directive 2006/112/EC

Rules governing exercise of the right of deduction

Title X · Deductions › Chapter 4 · Rules governing exercise of the right of deduction

Open in the compendium35 cases ↓

Text of Article 179

The taxable person shall make the deduction by subtracting from the total amount of VAT due for a given tax period the total amount of VAT in respect of which, during the same period, the right of deduction has arisen and is exercised in accordance with Article 178.

However, Member States may require that taxable persons who carry out occasional transactions, as defined in Article 12, exercise their right of deduction only at the time of supply.

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

Case law on Article 179: 35 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 179 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland
  2. T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026
  3. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
  4. T-689/24 Dyrektor Krajowej Informacji Skarbowej Judgment · 11 February 2026 · Poland
  5. C-680/23 Modexel Judgment · 5 December 2024 · Portugal
  6. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria
  7. C-429/23 NARE-BG Judgment · 12 September 2024 · Bulgaria
  8. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
  9. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands
  10. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  11. C-487/20 Philips Orăştie Judgment · 10 February 2022 · Romania
  12. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany
  13. C-358/20 Promexor Trade Judgment · 18 November 2021
  14. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  15. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany
  16. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021
  17. C-521/19 Tribunal Económico Administrativo Regional de Galicia Opinion · 4 March 2021 · Spain
  18. C-844/19 technoRent International and Others Opinion · 21 January 2021 · Austria
  19. C-446/18 Agrobet CZ Judgment · 14 May 2020 · Czechia
  20. C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary
  21. C-133/18 Sea Chefs Cruise Services Opinion · 17 January 2019 · France
  22. C-664/16 Vădan Judgment · 21 November 2018 · Romania
  23. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria
  24. C-81/17 Zabrus Siret Judgment · 26 April 2018 · Romania
  25. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal
  26. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania
  27. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  28. C-211/16 Bimotor Judgment · 16 March 2017 · Italy
  29. C-518/14 Senatex Judgment · 15 September 2016 · Germany
  30. C-332/15 Astone Judgment · 28 July 2016 · Italy
  31. C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Romania
  32. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria
  33. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Bulgaria
  34. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  35. C-95/07 Ecotrade Opinion · 13 March 2008 · Italy