VATcodexEU VAT case law · Court of Justice and General Court

Article 199 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 compendium28 cases ↓

Text of Article 199

1.Member States may provide that the person liable for payment of VAT is the taxable person to whom any of the following supplies are made:

(a)the supply of construction work, including repair, cleaning, maintenance, alteration and demolition services in relation to immovable property, as well as the handing over of construction works regarded as a supply of goods pursuant to Article 14(3);

(b)the supply of staff engaged in activities covered by point (a);

(c)the supply of immovable property, as referred to in Article 135(1)(j) and (k), where the supplier has opted for taxation of the supply pursuant to Article 137;

(d)the supply of used material, used material which cannot be re-used in the same state, scrap, industrial and non industrial waste, recyclable waste, part processed waste and certain goods and services, as listed in Annex VI;

(e)the supply of goods provided as security by one taxable person to another in execution of that security;

(f)the supply of goods following the cession of a reservation of ownership to an assignee and the exercising of this right by the assignee;

(g)the supply of immovable property sold by a judgment debtor in a compulsory sale procedure.

2.When applying the option provided for in paragraph 1, Member States may specify the supplies of goods and services covered, and the categories of suppliers or recipients to whom these measures may apply.

3.For the purposes of paragraph 1, Member States may take the following measures:

(a)provide that a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2 shall be regarded as a taxable person in respect of supplies received as referred to in paragraph 1 of this Article;

(b)provide that a non-taxable body governed by public law, shall be regarded as a taxable person in respect of supplies received as referred to in points (e), (f) and (g) of paragraph 1.

4.Member States shall inform the VAT Committee of national legislative measures adopted pursuant to paragraph 1 in so far as these are not measures authorised by the Council prior to 13 August 2006 in accordance with Article 27(1) to (4) of Directive 77/388/EEC, and which are continued under paragraph 1 of this Article.

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

Case law on Article 199: 28 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 199 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 · cites Article 199(1)
  4. C-243/23 Drebers Opinion · 6 June 2024 · Belgium
  5. C-709/22 Syndyk Masy Upadłości A Opinion · 11 April 2024
  6. C-746/22 Slovenské Energetické Strojárne Opinion · 14 December 2023
  7. C-180/22 Mensing II Opinion · 23 March 2023 · Germany
  8. C-227/21 HA.EN. Judgment · 15 September 2022 · Lithuania · cites Article 199(1), (1)(g)
  9. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania · cites Article 199(1), (2)
  10. C-596/20 DuoDecad Opinion · 10 February 2022 · Hungary
  11. C-281/20 Ferimet Judgment · 11 November 2021 · Spain · cites Article 199(1)
  12. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
  13. C-80/20 Wilo Salmson France Opinion · 22 April 2021 · Romania
  14. C-835/18 Terracult Judgment · 2 July 2020 · Romania
  15. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania
  16. C-691/17 PORR Építési Kft. Judgment · 11 April 2019 · Hungary · cites Article 199(1), (1)(a)
  17. C-434/17 Human Operator Judgment · 13 February 2019 · Hungary · cites Article 199(1)(a)
  18. C-410/17 A Judgment · 10 January 2019 · Finland · cites Article 199(1), (1)(a), (1)(d)
  19. C-314/17 „Geocycle Bulgaria“ Order · 23 November 2017 · Bulgaria
  20. C-392/16 Marcu Judgment · 6 July 2017 · Romania · cites Article 199(1), (1)(c)
  21. C-564/15 Farkas Judgment · 26 April 2017 · Hungary · cites Article 199(1), (1)(f), (1)(g)
  22. C-550/14 Envirotec Denmark Judgment · 26 May 2016 · Denmark · cites Article 199(1), (1)(d)
  23. C-499/13 Macikowski Judgment · 26 March 2015 · Poland · cites Article 199(1), (1)(g)
  24. C-424/12 Fatorie Judgment · 6 February 2014 · Romania · cites Article 199(1), (1)(a)
  25. C-125/12 Promociones y Construcciones BJ 200 Judgment · 13 June 2013 · Spain · cites Article 199(1)(g)
  26. C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany
  27. C-392/09 Uszodaépítő Judgment · 30 September 2010 · Hungary · cites Article 199(1)(a)
  28. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom

VAT Committee guidelines on Article 199: 1

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