VATcodexEU VAT case law · Court of Justice and General Court

Article 18 Directive 2006/112/EC

Supply of goods

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

Open in the compendium19 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 18

Member States may treat each of the following transactions as a supply of goods for consideration:

(a)the application by a taxable person for the purposes of his business of goods produced, constructed, extracted, processed, purchased or imported in the course of such business, where the VAT on such goods, had they been acquired from another taxable person, would not be wholly deductible;

(b)the application of goods by a taxable person for the purposes of a non-taxable area of activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a);

(c)with the exception of the cases referred to in Article 19, the retention of goods by a taxable person, or by his successors, when he ceases to carry out a taxable economic activity, where the VAT on such goods became wholly or partly deductible upon their acquisition or upon their application in accordance with point (a).

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

Case law on Article 18: 19 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 18 of Directive 2006/112/EC, most recent first.

  1. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany
  2. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Portugal
  3. C-552/16 Wind Inovation 1 Judgment · 9 November 2017 · Bulgaria · cites Article 18(c)
  4. C-308/16 Kozuba Premium Selection Opinion · 4 July 2017 · Poland · cites Article 18(a)
  5. C-229/15 Mateusiak Judgment · 16 June 2016 · Poland · cites Article 18(a), (c)
  6. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 18(a)
  7. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium · cites Article 5(7), 5(7)(a) of the Sixth Directive
  8. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 5(7), 5(7)(a) of the Sixth Directive
  9. C-438/13 BCR Leasing IFN Judgment · 17 July 2014 · Romania · cites Article 18(a), (b), (c)
  10. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 5(7)(a) of the Sixth Directive
  11. C-142/12 Marinov Judgment · 8 May 2013 · Bulgaria · cites Article 18(c)
  12. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 18(a)
  13. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom
  14. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 5(7), 5(7)(a) of the Sixth Directive
  15. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands
  16. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 5(7), 5(7)(a) of the Sixth Directive
  17. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 5(7) of the Sixth Directive
  18. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 5(7), 5(7)(a), 5(7)(c) of the Sixth Directive
  19. C-215/94 Mohr Opinion · 23 November 1995 · Germany · cites Article 5(7)(c) of the Sixth Directive