VATcodexEU VAT case law · Court of Justice and General Court

Article 19 Directive 2006/112/EC

Supply of goods

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

Open in the compendium29 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 19

In the event of a transfer, whether for consideration or not or as a contribution to a company, of a totality of assets or part thereof, Member States may consider that no supply of goods has taken place and that the person to whom the goods are transferred is to be treated as the successor to the transferor.

Member States may, in cases where the recipient is not wholly liable to tax, take the measures necessary to prevent distortion of competition. They may also adopt any measures needed to prevent tax evasion or avoidance through the use of this Article.

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

Case law on Article 19: 29 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 19 of Directive 2006/112/EC, most recent first.

  1. T-366/25 Szytelbiecka Judgment · 9 September 2026 · Poland · cites Article 5(8) of the Sixth Directive
  2. T-413/25 Peckeger Judgment · 2 September 2026 · Austria
  3. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 5(8) of the Sixth Directive
  4. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026 · cites Article 5(8) of the Sixth Directive
  5. C-640/23 Greentech Judgment · 13 March 2025 · Romania
  6. C-171/23 UPCAFFE Opinion · 16 May 2024 · Croatia
  7. C-341/22 Feudi di San Gregorio Aziende Agricole Opinion · 28 September 2023 · Italy
  8. C-729/21 Dyrektor Izby Administracji Skarbowej w Łodzi Order · 16 January 2023 · Poland
  9. C-250/22 Fallimento Villa di Campo Order · 21 December 2022 · Italy
  10. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Bulgaria
  11. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Sweden
  12. C-278/18 Sequeira Mesquita Judgment · 28 February 2019 · Portugal · cites Article 5(8) of the Sixth Directive
  13. C-17/18 Mailat Judgment · 19 December 2018 · Romania · cites Article 5(8) of the Sixth Directive
  14. C-249/17 Ryanair Opinion · 3 May 2018 · Ireland
  15. C-552/16 Wind Inovation 1 Judgment · 9 November 2017 · Bulgaria
  16. C-378/15 Mercedes Benz Italia Judgment · 14 December 2016 · Italy
  17. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland
  18. C-651/11 X Judgment · 30 May 2013 · Netherlands · cites Article 5(8) of the Sixth Directive
  19. C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands · cites Article 5(8) of the Sixth Directive
  20. C-142/12 Marinov Judgment · 8 May 2013 · Bulgaria
  21. C-234/11 TETS Haskovo Opinion · 14 June 2012 · Bulgaria · cites Article 5(8) of the Sixth Directive
  22. C-444/10 Schriever Judgment · 10 November 2011 · Germany · cites Article 5(8) of the Sixth Directive
  23. C-280/10 Polski Trawertyn Opinion · 15 September 2011 · Poland
  24. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 5(8) of the Sixth Directive
  25. C-284/04 T-Mobile Austria and Others Opinion · 7 September 2006 · Austria · cites Article 5(8) of the Sixth Directive
  26. C-32/03 Fini H Opinion · 28 October 2004 · Denmark · cites Article 5(8) of the Sixth Directive
  27. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 5(8) of the Sixth Directive
  28. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg · cites Article 5(8) of the Sixth Directive
  29. C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 5(8) of the Sixth Directive