Article 195 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 compendium1 case ↓
Text of Article 195
VAT shall be payable by any person who is identified for VAT purposes in the Member State in which the tax is due and to whom goods are supplied in the circumstances specified in Articles 38 or 39, if the supplies are carried out by a taxable person not established within that Member State.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 195: 1 case
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 195 of Directive 2006/112/EC, most recent first.
- C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania
VAT Committee guidelines on Article 195: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 086 · 2009-03-18-19 · document 4.2 Article 195 – supply of gas or electricity to or by a dealer with a license – fixed establishment – need for minimum size with human technical resources permanently present