VATcodexEU VAT case law · Court of Justice and General Court

Article 181 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 compendium6 cases ↓

Text of Article 181

Member States may authorise a taxable person who does not hold an invoice drawn up in accordance with Sections 3 to 5 of Chapter 3 of Title XI to make the deduction referred to in Article 168(c) in respect of his intra-Community acquisitions of goods.

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

Case law on Article 181: 6 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 181 of Directive 2006/112/EC, most recent first.

  1. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
  2. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021
  3. C-664/16 Vădan Opinion · 30 May 2018 · Romania
  4. C-81/17 Zabrus Siret Judgment · 26 April 2018 · Romania
  5. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  6. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal