Article 194 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 compendium25 cases ↓

Text of Article 194

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

Case law on Article 194: 25 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 194 of Directive 2006/112/EC, most recent first.

1. T-356/25 Rapera Judgment · 8 July 2026
2. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
3. C-726/23 Arcomet Towercranes Judgment · 4 September 2025 · Romania
4. C-277/24 Adjak Judgment · 27 February 2025 · Poland
5. C-331/23 Dranken Van Eetvelde Judgment · 12 December 2024 · Belgium
6. C-533/22 Adient Judgment · 13 June 2024 · Romania
7. C-746/22 Slovenské Energetické Strojárne Opinion · 14 December 2023
8. C-314/22 Consortium Remi Group Opinion · 7 September 2023 · Bulgaria
9. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Bulgaria
10. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
11. C-931/19 Titanium Judgment · 3 June 2021 · Austria
12. C-4/20 ALTI Judgment · 20 May 2021 · Bulgaria
13. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania
14. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
15. C-835/18 Terracult Opinion · 26 March 2020 · Romania
16. C-231/19 Blackrock Investment Management (UK) Opinion · 11 March 2020 · United Kingdom
17. C-434/17 Human Operator Judgment · 13 February 2019 · Hungary
18. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
19. C-564/15 Farkas Judgment · 26 April 2017 · Hungary
20. C-111/14 GST - Sarviz Germania Judgment · 23 April 2015 · Bulgaria
21. C-499/13 Macikowski Opinion · 6 November 2014 · Poland
22. C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania
23. C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands
24. C-624/10 Commission v France Judgment · 15 December 2011 · France
25. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom

VAT Committee guidelines on Article 194: 2

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

• Meeting 062 · 14 November 2000 · document 4.2 · overtaken Article 21* – place of supply at place of the supplier – fixed establishment or branch in Member State of the customer – only relevant if service effectively supplied from fixed establishment – case-by-case if supplied from branch – rebuttable presumption
• Meeting 010 · 1980-10-23-24 · document I.d) · overtaken Article 21(1)(a)* – place of supply – types of services concerned – supplier established abroad – transfer of liability

Commission explanatory notes on Article 194

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on the 2020 quick fixes

Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport

• 2.5.3 What is the relation between Articles 17 and 17a VD? (p. 27) Article 17(1) VD defines the concept of ‘transfer to another Member State’ and assimilates this to a supply of goods (which is to be followed by a deemed intra- Community acquisition of goods on the basis of Article 21 VD). Article 17(2) VD enumerates a number of exceptions under which the transport of goods from one M
• 4.3.1 Guidelines agreed by the VAT Committee (p. 71) Guidelines resulting from the 113th meeting of the VAT Committee of 3 June 2019 3. NEW LEGISLATION – MATTERS CONCERNING THE IMPLEMENTATION OF RECENTLY ADOPTED EU VAT PROVISIONS 3.1 Origin: Commission References: Articles 17a, 36a, 138(1) and (1a), 243(3) and 262(2) of the VAT Directive Articles 45a and 54a of the VAT I

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