VATcodexEU VAT case law · Court of Justice and General Court

Article 193 Directive 2006/112/EC

Persons liable for payment of VAT to the tax authorities

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 1 · Obligation to pay › Section 1 · Persons liable for payment of VAT to the tax authorities

Open in the compendium40 cases ↓

Text of Article 193

VAT shall be payable by any taxable person carrying out a taxable supply of goods or services, except where it is payable by another person in the cases referred to in Articles 194 to 199b and Article 202.

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

Case law on Article 193: 40 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 193 of Directive 2006/112/EC, most recent first.

  1. T-356/25 Rapera Judgment · 8 July 2026
  2. T-233/25 Mokoryte Judgment · 22 April 2026
  3. C-796/23 Česká síť (Partners in a ‘company’) Judgment · 11 December 2025 · Czechia
  4. C-121/24 Vaniz Judgment · 11 December 2025 · Bulgaria
  5. C-794/23 Finanzamt Österreich (VAT invoiced in error to final consumers II) Judgment · 1 August 2025 · Austria
  6. C-276/24 KONREO Judgment · 10 July 2025 · Czechia
  7. C-278/24 Genzyński Judgment · 30 April 2025 · Poland
  8. C-277/24 Adjak Judgment · 27 February 2025 · Poland
  9. C-331/23 Dranken Van Eetvelde Judgment · 12 December 2024 · Belgium
  10. C-180/22 Mensing II Judgment · 13 July 2023 · Germany
  11. C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Judgment · 8 December 2022 · Austria
  12. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Bulgaria
  13. C-227/21 HA.EN. Judgment · 15 September 2022 · Lithuania
  14. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania
  15. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  16. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Judgment · 28 October 2021 · Germany
  17. C-931/19 Titanium Judgment · 3 June 2021 · Austria
  18. C-4/20 ALTI Judgment · 20 May 2021 · Bulgaria
  19. C-312/19 Valstybinė mokesčių inspekcija (Joint activity agreement) Judgment · 16 September 2020 · Lithuania
  20. C-835/18 Terracult Judgment · 2 July 2020 · Romania
  21. C-214/18 PSM K Judgment · 10 April 2019 · Poland
  22. C-434/17 Human Operator Judgment · 13 February 2019 · Hungary
  23. C-712/17 EN.SA. Opinion · 17 January 2019 · Italy
  24. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal
  25. C-566/16 Vámos Opinion · 23 November 2017 · Hungary
  26. C-392/16 Marcu Judgment · 6 July 2017 · Romania
  27. C-564/15 Farkas Judgment · 26 April 2017 · Hungary
  28. C-332/15 Astone Judgment · 28 July 2016 · Italy
  29. C-550/14 Envirotec Denmark Judgment · 26 May 2016 · Denmark
  30. C-111/14 GST - Sarviz Germania Judgment · 23 April 2015 · Bulgaria
  31. C-499/13 Macikowski Judgment · 26 March 2015 · Poland
  32. C-7/13 Skandia America (USA), filial Sverige Judgment · 17 September 2014 · Sweden
  33. C-605/12 Welmory Opinion · 15 May 2014 · Poland
  34. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
  35. C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania
  36. C-125/12 Promociones y Construcciones BJ 200 Judgment · 13 June 2013 · Spain
  37. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia
  38. C-624/10 Commission v France Judgment · 15 December 2011 · France
  39. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom
  40. C-174/07 Commission v Italy Judgment · 11 December 2008 · Italy

VAT Committee guidelines on Article 193: 1

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.