Article 196 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 compendium16 cases ↓

Text of Article 196

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

Case law on Article 196: 16 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 196 of Directive 2006/112/EC, most recent first.

1. C-121/24 Vaniz Opinion · 4 September 2025 · Bulgaria
2. C-331/23 Dranken Van Eetvelde Opinion · 5 September 2024
3. C-709/22 Syndyk Masy Upadłości A Opinion · 11 April 2024
4. C-533/22 Adient Opinion · 1 February 2024
5. C-641/21 Climate Corporation Emissions Trading Judgment · 27 October 2022 · Austria
6. C-596/20 DuoDecad Opinion · 10 February 2022 · Hungary
7. C-931/19 Titanium Judgment · 3 June 2021 · Austria
8. C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
9. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · United Kingdom
10. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
11. C-547/18 Dong Yang Electronics Opinion · 14 November 2019 · Poland
12. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria
13. C-7/13 Skandia America (USA), filial Sverige Judgment · 17 September 2014 · Sweden
14. C-605/12 Welmory Opinion · 15 May 2014 · Poland
15. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden
16. C-95/07 Ecotrade Opinion · 13 March 2008 · Italy

VAT Committee guidelines on Article 196: 4

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 016 · 1983-11-30 1983-12-01 · document II.e) Article 21(1)(a)* – person liable – refund instead of deduction – whether or not occasional transactions
• 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
• Meeting 008-009 · 1980-05-06-07 1980-06-04 · document II.d) · overtaken Article 21(1)(a)* – place of supply – non-established supplier – person liable to pay VAT – joint and several liability

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