VATcodexEU VAT case law · Court of Justice and General Court

Article 183 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 compendium24 cases ↓

Text of Article 183

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period.

However, Member States may refuse to refund or carry forward if the amount of the excess is insignificant.

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

Case law on Article 183: 24 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 183 of Directive 2006/112/EC, most recent first.

  1. T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026
  2. C-680/23 Modexel Judgment · 5 December 2024 · Portugal
  3. C-532/23 Lear Corporation Hungary Order · 10 April 2024 · Hungary
  4. C-674/22 Gemeente Dinkelland Judgment · 22 February 2024 · Netherlands
  5. C-151/23 ZSE Elektrárne Order · 5 October 2023 · Slovakia
  6. C-426/22 SOLE-MiZo Order · 20 June 2023 · Hungary
  7. C-397/21 HUMDA Judgment · 13 October 2022 · Hungary
  8. C-487/20 Philips Orăştie Judgment · 10 February 2022 · Romania
  9. C-844/19 technoRent International and Others Judgment · 12 May 2021 · Austria
  10. C-446/18 Agrobet CZ Judgment · 14 May 2020 · Czechia
  11. C-13/18 Sole-Mizo and Dalmandi Mezőgazdasági Judgment · 23 April 2020 · Hungary
  12. C-566/17 Związek Gmin Zagłębia Miedziowego Opinion · 6 December 2018 · Poland
  13. C-81/17 Zabrus Siret Judgment · 26 April 2018 · Romania
  14. C-387/16 Nidera Judgment · 28 February 2018 · Lithuania
  15. C-254/16 Glencore Agriculture Hungary Judgment · 6 July 2017 · Hungary
  16. C-211/16 Bimotor Judgment · 16 March 2017 · Italy
  17. C-120/15 Kovozber Order · 21 October 2015 · Slovakia
  18. C-654/13 Delphi Hungary Autóalkatrész Gyártó Order · 17 July 2014 · Hungary
  19. C-431/12 Rafinăria Steaua Română Judgment · 24 October 2013 · Romania
  20. C-525/11 Mednis Judgment · 18 October 2012 · Latvia
  21. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Poland
  22. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  23. C-107/10 Enel Maritsa Iztok 3 Judgment · 12 May 2011 · Bulgaria
  24. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom