VATcodexEU VAT case law · Court of Justice and General Court

Article 2 Directive 2006/112/EC

Subject matter and scope

Title I · Subject matter and scope

Open in the compendium546 cases ↓

Before 1 January 2007: Article 2 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 2

1.The following transactions shall be subject to VAT:

(a)the supply of goods for consideration within the territory of a Member State by a taxable person acting as such;

(b)the intra-Community acquisition of goods for consideration within the territory of a Member State by:

(i)a taxable person acting as such, or a non‐taxable legal person, where the vendor is a taxable person acting as such who is not eligible for the exemption for small enterprises provided for in Article 284 and who is not covered by Article 33 or 36;

(ii)in the case of new means of transport, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1), or any other non-taxable person;

(iii)in the case of products subject to excise duty, where the excise duty on the intra-Community acquisition is chargeable, pursuant to Directive 92/12/EEC, within the territory of the Member State, a taxable person, or a non-taxable legal person, whose other acquisitions are not subject to VAT pursuant to Article 3(1);

(c)the supply of services for consideration within the territory of a Member State by a taxable person acting as such;

(d)the importation of goods.

2. (a)For the purposes of point (ii) of paragraph 1(b), the following shall be regarded as ‘means of transport’, where they are intended for the transport of persons or goods:

(i)motorised land vehicles the capacity of which exceeds 48 cubic centimetres or the power of which exceeds 7,2 kilowatts;

(ii)vessels exceeding 7,5 metres in length, with the exception of vessels used for navigation on the high seas and carrying passengers for reward, and of vessels used for the purposes of commercial, industrial or fishing activities, or for rescue or assistance at sea, or for inshore fishing;

(iii)aircraft the take-off weight of which exceeds 1 550 kilograms, with the exception of aircraft used by airlines operating for reward chiefly on international routes.

(b)These means of transport shall be regarded as ‘new’ in the cases:

(i)of motorised land vehicles, where the supply takes place within six months of the date of first entry into service or where the vehicle has travelled for no more than 6 000 kilometres;

(ii)of vessels, where the supply takes place within three months of the date of first entry into service or where the vessel has sailed for no more than 100 hours;

(iii)of aircraft, where the supply takes place within three months of the date of first entry into service or where the aircraft has flown for no more than 40 hours.

(c)Member States shall lay down the conditions under which the facts referred to in point (b) may be regarded as established.

3.‘Products subject to excise duty’ shall mean energy products, alcohol and alcoholic beverages and manufactured tobacco, as defined by current Community legislation, but not gas supplied through a natural gas system situated within the territory of the Community or any network connected to such a system.

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

Case law on Article 2: 546 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 2 of Directive 2006/112/EC, most recent first.

  1. T-773/25 Finanzamt für Großbetriebe Judgment · 7 October 2026 · Austria
  2. T-366/25 Szytelbiecka Judgment · 9 September 2026 · Poland · cites Article 2(1), (1)(c)
  3. T-614/25 Trading 4 Judgment · 9 September 2026 · Latvia
  4. T-413/25 Peckeger Judgment · 2 September 2026 · Austria · cites Article 2(1)(a)
  5. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 2(1)(a), (1)(c)
  6. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Judgment · 17 June 2026 · cites Article 2(1)(c)
  7. C-308/25 Isolanti Group Opinion · 11 June 2026 · cites Article 2(1)
  8. C-603/24 Stellantis Portugal Judgment · 13 May 2026 · cites Article 2(1), (1)(a), (1)(c)
  9. C-544/24 Nekilnojamojo turto valdymas Judgment · 30 April 2026 · cites Article 2(1)
  10. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026 · cites Article 2(1)(c)
  11. T-233/25 Mokoryte Judgment · 22 April 2026 · cites Article 2(1)
  12. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary · cites Article 2(1)(b)(i)
  13. C-409/24 J-GmbH (Selective application of the reduced rate of VAT) Judgment · 5 March 2026 · Germany · cites Article 2(1)(c)
  14. T-575/24 Digipolis Judgment · 25 February 2026 · Belgium · cites Article 2(1), (1)(a), (1)(c)
  15. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Judgment · 25 February 2026 · Austria · cites Article 2(1), (1)(b), (1)(b)(i)
  16. T-643/24 Credidam Judgment · 11 February 2026 · Romania · cites Article 2(1), (1)(c)
  17. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia · cites Article 2(1)(b)
  18. C-232/24 Kosmiro Judgment · 23 October 2025 · Finland · cites Article 2(1)(c)
  19. C-744/23 Zlakov Judgment · 23 October 2025 · Bulgaria · cites Article 2(1), (1)(c)
  20. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria · cites Article 2(1)(b)
  21. C-101/24 Xyrality Judgment · 9 October 2025 · Germany · cites Article 2(1)(c)
  22. C-535/24 Svilosa Judgment · 2 October 2025 · Bulgaria · cites Article 2(1)(c)
  23. C-436/24 Lyko Operations Opinion · 11 September 2025
  24. C-726/23 Arcomet Towercranes Judgment · 4 September 2025 · Romania · cites Article 2(1)(c)
  25. C-605/23 Ati-19 Judgment · 3 July 2025 · Bulgaria · cites Article 2(1)(a)
  26. C-733/23 Beach and bar management Judgment · 3 July 2025 · Bulgaria · cites Article 2(1)(a)
  27. C-125/24 Palmstråle Judgment · 12 June 2025 · Sweden · cites Article 2(1)(d)
  28. C-213/24 Grzera Judgment · 3 April 2025 · Poland · cites Article 2(1), (1)(a)
  29. C-164/24 Cityland Judgment · 3 April 2025 · Bulgaria · cites Article 2(1)
  30. C-640/23 Greentech Judgment · 13 March 2025 · Romania · cites Article 2(1)
  31. C-808/23 Högkullen Opinion · 6 March 2025 · Sweden
  32. C-615/23 Dyrektor Krajowej Informacji Skarbowej (Services de transport public) Opinion · 13 February 2025 · Poland · cites Article 2(1)(a), (1)(c)
  33. C-573/22 Foreningen C and Others Judgment · 19 December 2024 · Denmark · cites Article 2(1), (1)(c)
  34. C-427/23 Határ Diszkont Opinion · 19 December 2024 · cites Article 2(1), (1)(c)
  35. C-527/23 Weatherford Atlas Gip Judgment · 12 December 2024 · Romania · cites Article 2(1)(c)
  36. C-622/23 rhtb Judgment · 28 November 2024 · Austria · cites Article 2(1)(c)
  37. C-594/23 Lomoco Development and Others Judgment · 7 November 2024 · Denmark · cites Article 2(1)(a)
  38. C-243/23 Drebers Judgment · 12 September 2024 · Belgium · cites Article 2(1), (1)(a), (1)(c)
  39. C-639/22 Inspecteur van de Belastingdienst Utrecht Judgment · 5 September 2024 · Netherlands · cites Article 2(1)(c)
  40. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 2(1), (1)(a), (1)(c)
  41. C-182/23 Makowit Judgment · 11 July 2024 · Poland · cites Article 2(1)(a)
  42. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Judgment · 4 July 2024 · Latvia · cites Article 2(1), (1)(a), (1)(c)
  43. C-179/23 Credidam Judgment · 4 July 2024 · Romania · cites Article 2(1), (1)(c)
  44. C-533/22 Adient Judgment · 13 June 2024 · Romania · cites Article 2(1)(a), (1)(c)
  45. C-657/22 Bitulpetrolium Serv Judgment · 25 April 2024 · Romania · cites Article 2(1), (1)(a), (3)
  46. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany · cites Article 2(1)
  47. C-68/23 Finanzamt O (Single-purpose vouchers) Judgment · 18 April 2024 · Germany · cites Article 2(1)(c)
  48. C-122/23 Legafact Judgment · 11 April 2024 · Bulgaria
  49. C-37/23 Giocevi Order · 18 March 2024 · Italy · cites Article 2(1)(a), (1)(c)
  50. C-377/23 Sancra Order · 5 February 2024 · Portugal
  51. C-791/22 Hauptzollamt Braunschweig (Place where VAT is incurred III) Judgment · 18 January 2024 · Germany · cites Article 2(1)(d)
  52. C-288/22 Administration de l’Enregistrement, des Domaines et de la TVA (VAT – Member of a board of directors) Judgment · 21 December 2023 · Luxembourg · cites Article 2(1), (1)(c)
  53. C-249/22 GIS Judgment · 26 October 2023 · Austria · cites Article 2(1), (1)(c)
  54. C-505/22 Deco Proteste - Editores Judgment · 5 October 2023 · Portugal · cites Article 2(1)(a)
  55. C-146/22 Dyrektor Krajowej Informacji Skarbowej (VAT on hot milk-based drinks) Judgment · 5 October 2023 · Poland · cites Article 2(1)(a), (1)(c)
  56. C-107/23 PPU Lin Judgment · 24 July 2023 · cites Article 2(1), (2)
  57. C-344/22 Gemeinde A Judgment · 13 July 2023 · Germany · cites Article 2(1), (1)(c)
  58. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  59. C-97/21 MV - 98 Judgment · 4 May 2023 · Bulgaria · cites Article 2(1)(a)
  60. C-677/21 Fluvius Antwerpen Judgment · 27 April 2023 · Belgium · cites Article 2(1)(a)
  61. C-282/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 20 April 2023 · Poland · cites Article 2(1)
  62. C-616/21 Gmina L. Judgment · 30 March 2023 · Poland · cites Article 2(1), (1)(a), (1)(c)
  63. C-612/21 Gmina O. Judgment · 30 March 2023 · Poland · cites Article 2(1), (1)(a), (1)(c)
  64. C-239/22 État belge and Promo 54 Judgment · 9 March 2023 · Belgium · cites Article 2(1)
  65. C-713/21 Finanzamt X (Supplies of the owner of a stable) Judgment · 9 February 2023 · Germany
  66. C-482/21 Euler Hermes Judgment · 9 February 2023 · Hungary · cites Article 2(1)(a), (1)(c)
  67. C-729/21 Dyrektor Izby Administracji Skarbowej w Łodzi Order · 16 January 2023 · Poland
  68. C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Austria · cites Article 2(1), (1)(b), (1)(b)(i)
  69. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 2(1) of the Sixth Directive
  70. C-458/21 CIG Pannónia Életbiztosító Judgment · 24 November 2022 · Hungary · cites Article 2(1)(a), (1)(c)
  71. C-641/21 Climate Corporation Emissions Trading Judgment · 27 October 2022 · Austria · cites Article 2(1), (1)(b)
  72. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Bulgaria · cites Article 2(1), (1)(b)
  73. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Judgment · 6 October 2022 · Poland · cites Article 2(1)(a), (1)(c)
  74. C-98/21 Finanzamt R (Deduction of VAT linked to a shareholder contribution) Judgment · 8 September 2022 · Germany · cites Article 2(1)
  75. C-368/21 Hauptzollamt Hamburg (Place where VAT is incurred – II) Judgment · 8 September 2022 · Germany · cites Article 2(1)(d)
  76. C-294/21 Navitours Judgment · 1 August 2022 · Luxembourg · cites Article 2(1) of the Sixth Directive
  77. C-696/20 Dyrektor Izby Skarbowej w W. (Incorrect classification of chain transactions) Judgment · 7 July 2022 · Poland
  78. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania
  79. C-596/20 DuoDecad Judgment · 16 June 2022 · Hungary · cites Article 2(1), (1)(c)
  80. C-714/20 U.I. (Indirect customs representative) Judgment · 12 May 2022 · Italy · cites Article 2(1)(d)
  81. C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
  82. C-570/20 BV Judgment · 5 May 2022 · France · cites Article 2(1)
  83. C-637/20 DSAB Destination Stockholm Judgment · 28 April 2022 · Sweden · cites Article 2(1), (1)(c)
  84. C-612/20 Happy Education Judgment · 28 April 2022 · Romania
  85. C-489/20 Kauno teritorinė muitinė Judgment · 7 April 2022 · Lithuania · cites Article 2(1)(d)
  86. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Judgment · 8 March 2022 · United Kingdom · cites Article 2(1), (1)(b), (1)(d)
  87. C-605/20 Suzlon Wind Energy Portugal Judgment · 24 February 2022 · Portugal · cites Article 2(1)(c)
  88. C-607/20 GE Aircraft Engine Services Opinion · 27 January 2022 · United Kingdom · cites Article 2(1)
  89. C-90/20 Apcoa Parking Danmark Judgment · 20 January 2022 · Denmark · cites Article 2(1)(c)
  90. C-141/20 Norddeutsche Gesellschaft für Diakonie Opinion · 13 January 2022 · Germany · cites Article 2(1) of the Sixth Directive
  91. C-334/20 Amper Metal Judgment · 25 November 2021 · Hungary · cites Article 2(1)(c)
  92. C-373/19 Dubrovin & Tröger - Aquatics Judgment · 21 October 2021 · Germany
  93. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany · cites Article 2(1)
  94. C-299/20 Icade Promotion Judgment · 30 September 2021 · France · cites Article 2(1)(a)
  95. C-21/20 Balgarska natsionalna televizia Judgment · 16 September 2021 · Bulgaria · cites Article 2(1), (1)(c)
  96. C-81/20 Mitliv Exim Order · 22 June 2021 · Romania
  97. C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others Judgment · 3 June 2021 · Romania · cites Article 2(1)(a)
  98. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg · cites Article 2(1), (1)(c)
  99. C-935/19 Grupa Warzywna Judgment · 15 April 2021 · Poland · cites Article 2(1)(a)
  100. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021 · cites Article 2(1)(b)(i)
  101. C-802/19 Firma Z Judgment · 11 March 2021 · Germany · cites Article 2(1), (1)(a), (1)(b), (1)(b)(i)
  102. C-812/19 Danske Bank Judgment · 11 March 2021 · Sweden · cites Article 2(1), (1)(c)
  103. C-581/19 Frenetikexito Judgment · 4 March 2021 · Portugal · cites Article 2(1), (1)(c)
  104. C-7/20 Hauptzollamt Münster (Place where VAT is incurred) Judgment · 3 March 2021 · Germany · cites Article 2(1), (1)(d)
  105. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Judgment · 25 February 2021 · Poland · cites Article 2(1), (1)(a), (1)(c)
  106. C-501/19 UCMR - ADA Judgment · 21 January 2021 · Romania · cites Article 2(1), (1)(c)
  107. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 2(1)(c)
  108. C-655/19 AJFP Sibiu and DGRFP Braşov Judgment · 20 January 2021 · Romania · cites Article 2(1)(a)
  109. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany · cites Article 2(1), (1)(a), (1)(c)
  110. C-801/19 Franck Judgment · 17 December 2020 · Croatia · cites Article 2(1)
  111. C-488/18 Golfclub Schloss Igling Judgment · 10 December 2020 · Germany · cites Article 2(1)(c)
  112. C-77/19 Kaplan International Colleges UK Judgment · 18 November 2020 · United Kingdom · cites Article 2(1), (1)(c)
  113. C-621/19 Weindel Logistik Service Order · 29 October 2020
  114. C-593/19 SK Telecom Opinion · 22 October 2020 · Austria
  115. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Judgment · 8 October 2020 · United Kingdom · cites Article 2(1)(c)
  116. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 2(1) of the Sixth Directive
  117. C-424/19 UR (Liability of lawyers to VAT) Judgment · 16 July 2020 · Romania · cites Article 2(1)
  118. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · United Kingdom · cites Article 2(1), (1)(c)
  119. C-276/18 KrakVet Marek Batko Judgment · 18 June 2020 · Hungary · cites Article 2(1), (2), (3)
  120. C-43/19 Vodafone Portugal Judgment · 11 June 2020 · Portugal · cites Article 2(1)(c)
  121. C-335/19 E. (VAT – Reduction of the taxable amount) Opinion · 4 June 2020 · Poland
  122. C-42/19 Sonaecom Opinion · 14 May 2020 · Portugal · cites Article 2(1)(a), (1)(b), (1)(c)
  123. C-276/19 Commission v United Kingdom (VAT – Scheme applicable to futures markets) Judgment · 14 May 2020 · United Kingdom · cites Article 2(1)
  124. C-401/18 Herst Judgment · 23 April 2020 · Czechia · cites Article 2(1)(a), (1)(b), (1)(b)(i)
  125. C-94/19 San Domenico Vetraria Judgment · 11 March 2020 · Italy
  126. C-331/19 Staatssecretaris van Financiën (Reduced rate of VAT for aphrodisiacs) Opinion · 27 February 2020 · Netherlands
  127. C-446/18 Agrobet CZ Opinion · 19 December 2019 · Czechia · cites Article 2(1)(a), (1)(b)
  128. C-707/18 Amărăşti Land Investment Judgment · 19 December 2019 · Romania · cites Article 2(1)
  129. C-715/18 Segler-Vereinigung Cuxhaven Judgment · 19 December 2019 · Germany · cites Article 2(1)(c)
  130. C-400/18 Infohos Judgment · 20 November 2019 · Belgium · cites Article 2(1) of the Sixth Directive
  131. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Portugal · cites Article 2(1), (1)(a), (1)(c)
  132. C-47/19 Finanzamt Hamburg-Barmbek-Uhlenhorst Order · 7 October 2019 · Germany
  133. C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Germany · cites Article 2(1)(d)
  134. C-273/18 Kuršu zeme Judgment · 10 July 2019 · Latvia · cites Article 2(1)(a), (1)(b), (2)
  135. C-316/18 The Chancellor, Masters and Scholars of the University of Cambridge Judgment · 3 July 2019 · United Kingdom · cites Article 2(1)(a), (1)(c)
  136. C-242/18 UniCredit Leasing Judgment · 3 July 2019 · Bulgaria · cites Article 2(1)(a), (1)(c)
  137. C-189/18 Glencore Agriculture Hungary Opinion · 5 June 2019
  138. C-235/18 Vega International Car Transport and Logistic Judgment · 15 May 2019 · Poland · cites Article 2(1)(a), (1)(c)
  139. C-9/19 Mitliv Exim Order · 8 May 2019 · Romania
  140. C-42/18 Cardpoint Opinion · 2 May 2019 · Germany
  141. C-214/18 PSM K Judgment · 10 April 2019 · Poland · cites Article 2(1), (1)(a), (1)(c)
  142. C-449/17 A & G Fahrschul-Akademie Judgment · 14 March 2019 · Germany
  143. C-145/18 Regards Photographiques Opinion · 7 March 2019 · France · cites Article 2(1)(a)
  144. C-278/18 Sequeira Mesquita Judgment · 28 February 2019 · Portugal
  145. C-531/17 Vetsch Int. Transporte Judgment · 14 February 2019 · Austria · cites Article 2(1)(d)
  146. C-562/17 Nestrade Judgment · 14 February 2019 · Spain · cites Article 2(1)
  147. C-434/17 Human Operator Judgment · 13 February 2019 · Hungary
  148. C-410/17 A Judgment · 10 January 2019 · Finland · cites Article 2(1)(a), (1)(c)
  149. C-414/17 AREX CZ Judgment · 19 December 2018 · Czechia · cites Article 2(1), (1)(b), (1)(b)(i), (1)(b)(iii)
  150. C-51/18 Commission v Austria Judgment · 19 December 2018 · Austria · cites Article 2(1)
  151. C-295/17 Meo - Serviços de Comunicações e Multimédia Judgment · 22 November 2018 · Portugal · cites Article 2(1), (1)(a), (1)(c)
  152. C-648/16 Fontana Judgment · 21 November 2018 · Italy · cites Article 2(1)
  153. C-502/17 C&D Foods Acquisition Judgment · 8 November 2018 · Denmark · cites Article 2(1)
  154. C-249/17 Ryanair Judgment · 17 October 2018 · Ireland · cites Article 2(1) of the Sixth Directive
  155. C-264/17 Mensing Opinion · 13 September 2018 · Germany · cites Article 2(1), (1)(a), (1)(b), (1)(b)(i)
  156. C-552/17 Alpenchalets Resorts Opinion · 5 September 2018 · Germany · cites Article 2(1)(c)
  157. C-310/16 Dzivev and Others Opinion · 25 July 2018 · Bulgaria · cites Article 2(1)
  158. C-5/17 DPAS Judgment · 25 July 2018 · United Kingdom · cites Article 2(1)(c)
  159. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland · cites Article 2(1)
  160. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom · cites Article 2(1), (1)(a), (1)(c)
  161. C-320/17 Marle Participations Judgment · 5 July 2018 · France · cites Article 2(1)(c)
  162. C-459/17 SGI and Valériane Judgment · 27 June 2018 · France
  163. C-665/16 Gmina Wrocław Judgment · 13 June 2018 · Poland · cites Article 2(1), (1)(a), (1)(c)
  164. C-421/17 Polfarmex Judgment · 13 June 2018 · Poland · cites Article 2(1), (1)(a)
  165. C-664/16 Vădan Opinion · 30 May 2018 · Romania
  166. C-574/15 Scialdone Judgment · 2 May 2018 · Italy · cites Article 2(1)
  167. C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Austria · cites Article 2(1)(b), (1)(b)(i)
  168. C-108/17 Enteco Baltic Opinion · 22 March 2018 · Lithuania · cites Article 2(1)
  169. C-182/17 Nagyszénás Településszolgáltatási Nonprofit Kft. Judgment · 22 February 2018 · Hungary · cites Article 2(1)(c)
  170. C-463/16 Stadion Amsterdam Judgment · 18 January 2018 · Netherlands · cites Article 2(1) of the Sixth Directive
  171. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom
  172. C-251/16 Cussens and Others Judgment · 22 November 2017 · Ireland · cites Article 2(1) of the Sixth Directive
  173. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Poland · cites Article 2(1), (1)(a)
  174. C-101/16 Paper Consult Judgment · 19 October 2017 · Romania
  175. C-298/16 Ispas Opinion · 7 September 2017
  176. C-303/16 Solar Electric Martinique Opinion · 29 June 2017 · France · cites Article 2(1) of the Sixth Directive
  177. C-246/16 Di Maura Opinion · 8 June 2017 · Italy · cites Article 2(1)
  178. C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany · cites Article 2(1)
  179. C-164/16 Mercedes-Benz Financial Services UK Opinion · 31 May 2017 · United Kingdom · cites Article 2(1)
  180. C-154/16 Latvijas Dzelzceļš Judgment · 18 May 2017 · Latvia · cites Article 2(1), (1)(d)
  181. C-36/16 Posnania Investment Judgment · 11 May 2017 · Poland · cites Article 2(1), (1)(a)
  182. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 2(1), (1)(a), (1)(c)
  183. C-699/15 Brockenhurst College Judgment · 4 May 2017 · United Kingdom · cites Article 2(1)(c)
  184. C-132/16 Iberdrola Inmobiliaria Real Estate Investments Opinion · 6 April 2017 · Bulgaria · cites Article 2(1)(c)
  185. C-616/15 Commission v Germany Opinion · 5 April 2017 · Germany · cites Article 2(1) of the Sixth Directive
  186. C-493/15 Identi Judgment · 16 March 2017 · Italy
  187. C-326/15 DNB Banka Opinion · 1 March 2017 · Latvia · cites Article 2(1)(c)
  188. C-26/16 Santogal M-Comércio e Reparação de Automóveis Opinion · 1 February 2017 · Portugal · cites Article 2(1)(b)(ii)
  189. C-344/15 National Roads Authority Judgment · 19 January 2017 · Ireland · cites Article 2(1)
  190. C-37/16 SAWP Judgment · 18 January 2017 · Poland · cites Article 2(1)(c)
  191. C-28/16 MVM Order · 12 January 2017 · Hungary · cites Article 2(1)
  192. C-633/15 London Borough of Ealing Opinion · 21 December 2016 · United Kingdom · cites Article 2(1)(a), (1)(c)
  193. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Hungary · cites Article 2(1)(a), (1)(c)
  194. C-432/15 Baštová Judgment · 10 November 2016 · Czechia · cites Article 2(1)(a), (1)(c)
  195. C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
  196. C-24/15 Plöckl Judgment · 20 October 2016 · Germany · cites Article 2(1) of the Sixth Directive
  197. C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria · cites Article 2(1), (1)(a)
  198. C-412/15 TMD Judgment · 5 October 2016 · Germany
  199. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 2(1) of the Sixth Directive
  200. C-390/15 RPO Opinion · 8 September 2016 · Poland · cites Article 2(1)(a), (1)(c)
  201. C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · Belgium · cites Article 2(1), (1)(c)
  202. C-11/15 Český rozhlas Judgment · 22 June 2016 · Czechia · cites Article 2(1)
  203. C-267/15 Gemeente Woerden Judgment · 22 June 2016 · Netherlands · cites Article 2(1)(a)
  204. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany · cites Article 2(1), (1)(d)
  205. C-263/15 Lajvér Judgment · 2 June 2016 · Hungary · cites Article 2(1)(c)
  206. C-607/14 Bookit Judgment · 26 May 2016 · United Kingdom · cites Article 2(1)(c)
  207. C-130/15 National Exhibition Centre Judgment · 26 May 2016 · United Kingdom · cites Article 2(1) of the Sixth Directive
  208. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Judgment · 12 May 2016 · Netherlands · cites Article 2(1), (1)(a), (1)(b), (1)(c)
  209. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 2(1)(a)
  210. C-546/14 Degano Trasporti Judgment · 7 April 2016 · Italy · cites Article 2(1), (1)(a), (1)(c), (1)(d)
  211. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland · cites Article 2(1)(a)
  212. C-22/15 Commission v Netherlands Judgment · 25 February 2016 · Netherlands
  213. C-250/14 Air France-KLMand Hop!Brit-Air Judgment · 23 December 2015 · France · cites Article 2(1) of the Sixth Directive
  214. C-40/15 Aspiro Opinion · 23 December 2015 · Poland · cites Article 2(1)(c)
  215. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary · cites Article 2(1)(c)
  216. C-550/14 Envirotec Denmark Opinion · 17 December 2015 · Denmark · cites Article 2(1)(a), (1)(b)(i)
  217. C-595/13 Fiscale Eenheid X Judgment · 9 December 2015 · Netherlands · cites Article 2(1) of the Sixth Directive
  218. C-174/14 Saudaçor Judgment · 29 October 2015 · Portugal · cites Article 2(1), (1)(c)
  219. C-264/14 Hedqvist Judgment · 22 October 2015 · Sweden · cites Article 2(1), (1)(c)
  220. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 2(1) of the Sixth Directive
  221. C-424/14 Balogh Order · 30 September 2015 · Hungary
  222. C-105/14 Taricco and Others Judgment · 8 September 2015 · Italy · cites Article 2(1)
  223. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria
  224. C-584/13 Mapfre asistencia and Mapfre warranty Judgment · 16 July 2015 · France · cites Article 2(1) of the Sixth Directive
  225. C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Germany
  226. C-82/14 Nuova Invincibile Order · 15 July 2015 · Italy
  227. C-159/14 Koela-N Order · 15 July 2015 · Bulgaria
  228. C-123/14 Itales Order · 15 July 2015 · Bulgaria
  229. C-331/14 Trgovina Prizma Judgment · 9 July 2015 · Slovenia · cites Article 2(1) of the Sixth Directive
  230. C-144/14 Cabinet Medical Veterinar Dr. Tomoiagă Andrei Judgment · 9 July 2015 · Romania · cites Article 2(1)(c)
  231. C-209/14 NLB Leasing Judgment · 2 July 2015 · Slovenia · cites Article 2(1)
  232. C-334/14 De Fruytier Judgment · 2 July 2015 · Belgium
  233. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium
  234. C-126/14 Sveda Opinion · 22 April 2015 · Lithuania · cites Article 2(1)(a), (1)(c)
  235. C-526/13 Fast Bunkering Klaipėda Opinion · 5 March 2015 · Lithuania · cites Article 2(1)(a)
  236. C-55/14 Régie communale autonome du stade Luc Varenne Judgment · 22 January 2015 · Belgium
  237. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 2(1) of the Sixth Directive
  238. C-7/13 Skandia America (USA), filial Sverige Judgment · 17 September 2014 · Sweden · cites Article 2(1), (1)(c)
  239. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 2(1) of the Sixth Directive
  240. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands · cites Article 2(1), (1)(b)(i)
  241. C-589/12 GMAC UK Judgment · 3 September 2014 · United Kingdom
  242. C-438/13 BCR Leasing IFN Judgment · 17 July 2014 · Romania · cites Article 2(1)
  243. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · France · cites Article 2(1)
  244. C-204/13 Malburg Judgment · 13 March 2014 · Germany · cites Article 2(1) of the Sixth Directive
  245. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria · cites Article 2(1)(a), (1)(c)
  246. C-33/13 Jagiełło Order · 6 February 2014 · Poland
  247. C-495/12 Bridport and West Dorset Golf Club Judgment · 19 December 2013 · United Kingdom · cites Article 2(1)(c)
  248. C-464/12 ATP PensionService Opinion · 12 December 2013 · Denmark · cites Article 2(1)(c)
  249. C-494/12 Dixons Retail Judgment · 21 November 2013 · United Kingdom · cites Article 2(1)(a)
  250. C-461/12 Granton Advertising Opinion · 24 October 2013 · Netherlands · cites Article 2(1) of the Sixth Directive
  251. C-283/12 Serebryannay vek Judgment · 26 September 2013 · Bulgaria · cites Article 2(1), (1)(c)
  252. C-366/12 Klinikum Dortmund Opinion · 26 September 2013 · Germany · cites Article 2(1)(a)
  253. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France
  254. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 2(1) of the Sixth Directive
  255. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria · cites Article 2(1)(a), (1)(c)
  256. C-273/12 Harry Winston Judgment · 11 July 2013 · France · cites Article 2(1)(a), (1)(d)
  257. C-572/11 Menidzherski biznes reshenia Order · 4 July 2013 · Bulgaria
  258. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 2(1) of the Sixth Directive
  259. C-319/12 MDDP Opinion · 20 June 2013 · Poland · cites Article 2(1)(c)
  260. C-62/12 Kostov Judgment · 13 June 2013 · Bulgaria
  261. C-618/11 TVI Opinion · 11 June 2013 · Portugal · cites Article 2(1)(c)
  262. C-651/11 X Judgment · 30 May 2013 · Netherlands
  263. C-444/12 Hardimpex Order · 16 May 2013 · Hungary
  264. C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Belgium · cites Article 2(1) of the Sixth Directive
  265. C-138/12 Rusedespred Judgment · 11 April 2013 · Bulgaria · cites Article 2(1)
  266. C-563/11 Forvards V Order · 28 February 2013 · Latvia
  267. C-617/10 Åkerberg Fransson Judgment · 26 February 2013
  268. C-18/12 Žamberk Judgment · 21 February 2013 · Czechia · cites Article 2(1)(c)
  269. C-79/12 Mora IPR Judgment · 21 February 2013 · Romania
  270. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria · cites Article 2(1)(a), (1)(c)
  271. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland · cites Article 2(1)(c)
  272. C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria · cites Article 2(1)(a)
  273. C-532/11 Leichenich Judgment · 15 November 2012 · Germany
  274. C-165/11 Profitube Judgment · 8 November 2012 · Slovakia · cites Article 2(1), 2(2) of the Sixth Directive
  275. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 2(1) of the Sixth Directive
  276. C-392/11 Field Fisher Waterhouse Judgment · 27 September 2012 · United Kingdom
  277. C-395/11 BLV Wohn- und Gewerbebau Opinion · 12 September 2012 · Germany · cites Article 2(1), 2(2) of the Sixth Directive
  278. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal
  279. C-273/11 Mecsek-Gabona Judgment · 6 September 2012 · Hungary · cites Article 2(1)(b)(i)
  280. C-324/11 Tóth Judgment · 6 September 2012 · Hungary · cites Article 2(1)(c)
  281. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia · cites Article 2(1)(a)
  282. C-33/11 A Oy Judgment · 19 July 2012 · Finland · cites Article 2(1) of the Sixth Directive
  283. C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard Judgment · 12 July 2012 · Netherlands · cites Article 2(1) of the Sixth Directive
  284. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Netherlands · cites Article 2(1) of the Sixth Directive
  285. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 2(1)(a), (1)(c)
  286. C-160/11 Bawaria Motors Opinion · 24 May 2012 · Poland
  287. C-520/10 Lebara Judgment · 3 May 2012 · United Kingdom · cites Article 2(1)
  288. C-500/10 Belvedere Costruzioni Judgment · 29 March 2012 · Italy · cites Article 2(1)(a), (1)(d)
  289. C-436/10 BLM Judgment · 29 March 2012 · Belgium
  290. C-334/10 X Opinion · 1 March 2012 · Netherlands · cites Article 2(1) of the Sixth Directive
  291. C-594/10 van Laarhoven Judgment · 16 February 2012 · Netherlands
  292. C-25/11 Varzim Sol Judgment · 16 February 2012 · Portugal · cites Article 2(1) of the Sixth Directive
  293. C-427/10 Banca Antoniana Popolare Veneta Judgment · 15 December 2011 · Italy
  294. C-539/09 Commission v Germany Judgment · 15 November 2011 · Germany · cites Article 2(1) of the Sixth Directive
  295. C-444/10 Schriever Judgment · 10 November 2011 · Germany · cites Article 2(1) of the Sixth Directive
  296. C-259/10 Rank Group Judgment · 10 November 2011 · United Kingdom · cites Article 2(1) of the Sixth Directive
  297. C-93/10 GFKL Financial Services Judgment · 27 October 2011 · Germany · cites Article 2(1) of the Sixth Directive
  298. C-504/10 Tanoarch Judgment · 27 October 2011 · Slovakia · cites Article 2(1)
  299. C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 2(1)(a)
  300. C-350/10 Nordea Pankki Suomi Judgment · 28 July 2011 · Finland · cites Article 2(1) of the Sixth Directive
  301. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 2(1) of the Sixth Directive
  302. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 2(1) of the Sixth Directive
  303. C-107/10 Enel Maritsa Iztok 3 Judgment · 12 May 2011 · Bulgaria
  304. C-497/09 Bog and Others Judgment · 10 March 2011 · Germany · cites Article 2(1) of the Sixth Directive
  305. C-540/09 Skandinaviska Enskilda Banken Judgment · 10 March 2011 · Sweden · cites Article 2(1) of the Sixth Directive
  306. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium
  307. C-103/09 Weald Leasing Judgment · 22 December 2010 · United Kingdom · cites Article 2(1) of the Sixth Directive
  308. C-438/09 Dankowski Judgment · 22 December 2010 · Poland
  309. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · United Kingdom · cites Article 2(1) of the Sixth Directive
  310. C-285/09 R. Judgment · 7 December 2010 · Germany
  311. C-276/09 Everything Everywhere Judgment · 2 December 2010 · United Kingdom · cites Article 2(1) of the Sixth Directive
  312. C-84/09 X Judgment · 18 November 2010 · Sweden · cites Article 2(1), (1)(a), (1)(b), (1)(b)(i), (1)(b)(ii), (1)(c)
  313. C-156/09 Verigen Transplantation Service International Judgment · 18 November 2010 · Germany · cites Article 2(1) of the Sixth Directive
  314. C-175/09 Axa UK Judgment · 28 October 2010 · United Kingdom · cites Article 2(1) of the Sixth Directive
  315. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
  316. C-581/08 EMI Group Judgment · 30 September 2010 · United Kingdom · cites Article 2(1) of the Sixth Directive
  317. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 2(1)(a), (1)(c)
  318. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Poland
  319. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia · cites Article 2(2) of the Sixth Directive
  320. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · United Kingdom · cites Article 2(1)
  321. C-381/09 Curia Order · 7 July 2010 · Italy
  322. C-97/09 Schmelz Opinion · 17 June 2010 · Austria
  323. C-86/09 Future Health Technologies Judgment · 10 June 2010 · United Kingdom · cites Article 2(1)(a), (1)(c)
  324. C-262/08 CopyGene Judgment · 10 June 2010 · Denmark · cites Article 2(1) of the Sixth Directive
  325. C-230/08 Dansk Transport og Logistik Judgment · 29 April 2010 · cites Article 2(2) of the Sixth Directive
  326. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands
  327. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands · cites Article 2(1), (1)(c)
  328. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany · cites Article 2(1)(a), (1)(c)
  329. C-88/09 Graphic Procédé Judgment · 11 February 2010 · France
  330. C-473/08 Eulitz Judgment · 28 January 2010 · Germany · cites Article 2(1) of the Sixth Directive
  331. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Netherlands · cites Article 2(1) of the Sixth Directive
  332. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain
  333. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 2(1)
  334. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland · cites Article 2(1) of the Sixth Directive
  335. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 2(1) of the Sixth Directive
  336. C-267/08 SPÖ Landesorganisation Kärnten Judgment · 6 October 2009 · Austria · cites Article 2(1) of the Sixth Directive
  337. C-37/08 RCI Europe Judgment · 3 September 2009 · United Kingdom · cites Article 2(1) of the Sixth Directive
  338. C-554/07 Commission v Ireland Judgment · 16 July 2009 · Ireland · cites Article 2(1)
  339. C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 2(1) of the Sixth Directive
  340. C-566/07 Stadeco Judgment · 18 June 2009 · Netherlands · cites Article 2(1) of the Sixth Directive
  341. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia · cites Article 2(1) of the Sixth Directive
  342. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany · cites Article 2(1) of the Sixth Directive
  343. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 2(1), (1)(a), (1)(c)
  344. C-502/07 K-1 Judgment · 15 January 2009 · Poland
  345. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 2(1) of the Sixth Directive
  346. C-174/07 Commission v Italy Judgment · 11 December 2008 · Italy · cites Article 2(1)(a), (1)(c), (1)(d)
  347. C-371/07 Danfoss and AstraZeneca Judgment · 11 December 2008 · Denmark · cites Article 2(1), (1)(a), (1)(c)
  348. C-302/07 J D Wetherspoon Opinion · 20 November 2008 · United Kingdom · cites Article 2(1) of the Sixth Directive
  349. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden · cites Article 2(1), (1)(a), (1)(c)
  350. C-253/07 Canterbury Hockey Club and Canterbury Ladies Hockey Club Judgment · 16 October 2008 · United Kingdom · cites Article 2(1) of the Sixth Directive
  351. C-288/07 Isle of Wight Council and Others Judgment · 16 September 2008 · United Kingdom · cites Article 2(1) of the Sixth Directive
  352. C-132/06 Commission v Italy Judgment · 17 July 2008 · Italy · cites Article 2(1)(a), (1)(d)
  353. C-124/07 Beheer Judgment · 3 April 2008 · Netherlands · cites Article 2(1) of the Sixth Directive
  354. C-437/06 Securenta Judgment · 13 March 2008 · Germany · cites Article 2(1) of the Sixth Directive
  355. C-425/06 Part Service Judgment · 21 February 2008 · Italy
  356. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands · cites Article 2(1)(a)
  357. C-401/06 Commission v Germany Judgment · 6 December 2007 · Germany · cites Article 2(1) of the Sixth Directive
  358. C-451/06 Walderdorff Judgment · 6 December 2007 · Austria · cites Article 2(1) of the Sixth Directive
  359. C-174/06 CO.GE.P Judgment · 25 October 2007 · Italy · cites Article 2(1) of the Sixth Directive
  360. C-355/06 van der Steen Judgment · 18 October 2007 · Netherlands · cites Article 2(1)(a)
  361. C-409/04 Teleos and Others Judgment · 27 September 2007 · United Kingdom · cites Article 2(1), 2(2) of the Sixth Directive
  362. C-146/05 Collée Judgment · 27 September 2007 · Germany
  363. C-184/05 Twoh International Judgment · 27 September 2007 · Netherlands · cites Article 2(1) of the Sixth Directive
  364. C-368/06 Cedilac Opinion · 18 September 2007 · France
  365. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 2(1) of the Sixth Directive
  366. C-442/05 Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien Opinion · 10 July 2007 · Germany · cites Article 2(1) of the Sixth Directive
  367. C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Austria · cites Article 2(1) of the Sixth Directive
  368. C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · United Kingdom · cites Article 2(1) of the Sixth Directive
  369. C-453/05 Ludwig Judgment · 21 June 2007 · Germany · cites Article 2(1) of the Sixth Directive
  370. C-73/06 Planzer Luxembourg Opinion · 19 April 2007 · Germany
  371. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 2(1) of the Sixth Directive
  372. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands · cites Article 2(1)(c)
  373. C-168/06 Ceramika Paradyż sp. z oo Order · 6 March 2007 · Poland
  374. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands · cites Article 2(1) of the Sixth Directive
  375. C-128/05 Commission v Austria Judgment · 28 September 2006 · Austria · cites Article 2(1) of the Sixth Directive
  376. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 2(1) of the Sixth Directive
  377. C-89/05 United Utilities Judgment · 13 July 2006 · United Kingdom
  378. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 2(1) of the Sixth Directive
  379. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands
  380. C-251/05 Talacre Beach Caravan Sales Opinion · 4 May 2006 · United Kingdom
  381. C-210/04 FCE Bank Judgment · 23 March 2006 · Italy · cites Article 2(1) of the Sixth Directive
  382. C-475/03 Banca popolare di Cremona Opinion · 14 March 2006 · Italy
  383. C-491/04 Dollond & Aitchison Judgment · 23 February 2006 · United Kingdom · cites Article 2(2) of the Sixth Directive
  384. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 2(1) of the Sixth Directive
  385. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 2(1) of the Sixth Directive
  386. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 2(1) of the Sixth Directive
  387. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 2(1), 2(2) of the Sixth Directive
  388. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 2(1) of the Sixth Directive
  389. C-63/04 Centralan Property Judgment · 15 December 2005 · United Kingdom · cites Article 2(1) of the Sixth Directive
  390. C-280/04 Jyske Finans Judgment · 8 December 2005 · Denmark · cites Article 2(1)
  391. C-245/04 EMAG Handel Eder Opinion · 10 November 2005 · Austria · cites Article 2(1), 2(2) of the Sixth Directive
  392. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 2(1) of the Sixth Directive
  393. C-415/04 Stichting Kinderopvang Enschede Opinion · 15 September 2005 · Netherlands · cites Article 2(1) of the Sixth Directive
  394. C-394/04 Ygeia Opinion · 15 September 2005 · Greece · cites Article 2(1) of the Sixth Directive
  395. C-435/03 British American Tobacco and Newman Shipping Judgment · 14 July 2005 · Belgium · cites Article 2(1) of the Sixth Directive
  396. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 2(1) of the Sixth Directive
  397. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 2(1) of the Sixth Directive
  398. C-536/03 António Jorge Judgment · 26 May 2005 · Portugal · cites Article 2(1) of the Sixth Directive
  399. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 2(1) of the Sixth Directive
  400. C-25/03 HE Judgment · 21 April 2005 · Germany
  401. C-58/04 Köhler Opinion · 7 April 2005 · Germany
  402. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom · cites Article 2(a), 2(b) of the Sixth Directive
  403. C-428/02 Fonden Marselisborg Lystbådehavn Judgment · 3 March 2005 · Denmark · cites Article 2(1) of the Sixth Directive
  404. C-498/03 Kingscrest Associates and Montecello Opinion · 22 February 2005 · United Kingdom · cites Article 2(1) of the Sixth Directive
  405. C-453/02 Linneweber and Akritidis Judgment · 17 February 2005 · Germany
  406. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 2(1) of the Sixth Directive
  407. C-434/03 Charles and Charles-Tijmens Opinion · 20 January 2005 · Netherlands
  408. C-32/03 Fini H Opinion · 28 October 2004 · Denmark
  409. C-8/03 BBL Judgment · 21 October 2004 · Belgium · cites Article 2(1) of the Sixth Directive
  410. C-381/01 Commission v Italy Judgment · 15 July 2004 · Italy · cites Article 2(1) of the Sixth Directive
  411. C-495/01 Commission v Finland Judgment · 15 July 2004 · Finland · cites Article 2(1) of the Sixth Directive
  412. C-144/02 Commission v Germany Judgment · 15 July 2004 · Germany · cites Article 2(1) of the Sixth Directive
  413. C-463/02 Commission v Sweden Judgment · 15 July 2004 · Sweden · cites Article 2(1) of the Sixth Directive
  414. C-284/03 Temco Europe Opinion · 4 May 2004 · Belgium
  415. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 2(1) of the Sixth Directive
  416. C-17/01 Sudholz Judgment · 29 April 2004 · Germany
  417. C-137/02 Faxworld Judgment · 29 April 2004 · Germany
  418. C-387/01 Weigel Judgment · 29 April 2004 · Austria
  419. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands
  420. C-90/02 Bockemühl Judgment · 1 April 2004 · Germany · cites Article 2(1), 2(2) of the Sixth Directive
  421. C-320/02 Stenholmen Judgment · 1 April 2004 · Sweden
  422. C-382/02 Cimber Air Opinion · 25 March 2004 · Denmark · cites Article 2(1) of the Sixth Directive
  423. C-321/02 Harbs Opinion · 11 March 2004 · Germany
  424. C-395/02 Transport Service Order · 3 March 2004 · Belgium · cites Article 2(1) of the Sixth Directive
  425. C-497/01 Zita Modes Judgment · 27 November 2003 · Luxembourg · cites Article 2(1) of the Sixth Directive
  426. C-212/01 Unterpertinger Judgment · 20 November 2003 · Austria · cites Article 2(1) of the Sixth Directive
  427. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 2(1) of the Sixth Directive
  428. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · Greece · cites Article 2(1) of the Sixth Directive
  429. C-45/01 Dornier Judgment · 6 November 2003 · Germany · cites Article 2(1) of the Sixth Directive
  430. C-109/02 Commission v Germany Judgment · 23 October 2003 · Germany · cites Article 2(1) of the Sixth Directive
  431. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 2(1) of the Sixth Directive
  432. C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 2(1) of the Sixth Directive
  433. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 2(1) of the Sixth Directive
  434. C-275/01 Sinclair Collis Judgment · 12 June 2003 · United Kingdom · cites Article 2(1) of the Sixth Directive
  435. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 2(1) of the Sixth Directive
  436. C-169/02 Dansk Postordreforening Opinion · 10 April 2003 · Denmark
  437. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 2(1) of the Sixth Directive
  438. C-315/00 Maierhofer Judgment · 16 January 2003 · Germany · cites Article 2(1) of the Sixth Directive
  439. C-438/01 Design Concept Opinion · 12 December 2002 · Luxembourg
  440. C-101/00 Tulliasiamies and Siilin Judgment · 19 September 2002 · Finland
  441. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom · cites Article 2(1) of the Sixth Directive
  442. C-141/00 Kügler Judgment · 10 September 2002 · Germany · cites Article 2(1) of the Sixth Directive
  443. C-371/99 Liberexim Judgment · 11 July 2002 · Netherlands · cites Article 2(2) of the Sixth Directive
  444. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany · cites Article 2(1) of the Sixth Directive
  445. C-174/00 Kennemer Golf Judgment · 21 March 2002 · Netherlands · cites Article 2(1) of the Sixth Directive
  446. C-267/00 Zoological Society Judgment · 21 March 2002 · United Kingdom
  447. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland
  448. C-353/00 Keeping Newcastle Warm Opinion · 5 February 2002 · United Kingdom · cites Article 2(1) of the Sixth Directive
  449. C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Austria · cites Article 2(1) of the Sixth Directive
  450. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom · cites Article 2(1) of the Sixth Directive
  451. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom · cites Article 2(1) of the Sixth Directive
  452. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 2(1) of the Sixth Directive
  453. C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 2(1) of the Sixth Directive
  454. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 2(1) of the Sixth Directive
  455. C-235/00 CSC Financial Services Opinion · 12 July 2001 · United Kingdom · cites Article 2(1) of the Sixth Directive
  456. C-34/99 Primback Judgment · 15 May 2001 · United Kingdom
  457. C-404/99 Commission v France Judgment · 29 March 2001 · France · cites Article 2(1) of the Sixth Directive
  458. C-276/98 Commission v Portugal Judgment · 8 March 2001 · Portugal
  459. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 2(1) of the Sixth Directive
  460. C-240/99 Skandia Judgment · 8 March 2001 · Sweden · cites Article 2(1) of the Sixth Directive
  461. C-380/99 Bertelsmann Opinion · 6 March 2001 · Germany · cites Article 2(1) of the Sixth Directive
  462. C-408/98 Abbey National Judgment · 22 February 2001 · United Kingdom · cites Article 2(1) of the Sixth Directive
  463. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 2(1) of the Sixth Directive
  464. C-83/99 Commission v Spain Judgment · 18 January 2001 · Spain · cites Article 2(1) of the Sixth Directive
  465. C-108/00 SPI Opinion · 14 December 2000 · France
  466. C-213/99 de Andrade Judgment · 7 December 2000 · Portugal
  467. C-142/99 Floridienne and Berginvest Judgment · 14 November 2000 · Belgium · cites Article 2(1) of the Sixth Directive
  468. C-177/99 Ampafrance and Sanofi Judgment · 19 September 2000 · France
  469. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 2(1) of the Sixth Directive
  470. C-276/97 Commission v France Judgment · 12 September 2000 · France · cites Article 2(1) of the Sixth Directive
  471. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 2(1) of the Sixth Directive
  472. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece · cites Article 2(1) of the Sixth Directive
  473. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Netherlands · cites Article 2(1) of the Sixth Directive
  474. C-446/98 Fazenda Pública Opinion · 29 June 2000 · Portugal
  475. C-455/98 Salumets and Others Judgment · 29 June 2000 · Finland
  476. C-98/98 Midland Bank Judgment · 8 June 2000 · United Kingdom
  477. C-36/99 Idéal Tourisme Opinion · 11 May 2000 · Belgium · cites Article 2(1) of the Sixth Directive
  478. C-454/98 Schmeink & Cofreth and Strobel Opinion · 13 April 2000 · Germany · cites Article 2(1) of the Sixth Directive
  479. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 2(1) of the Sixth Directive
  480. C-400/98 Breitsohl Opinion · 16 December 1999 · Germany · cites Article 2(1) of the Sixth Directive
  481. C-414/97 Commission v Spain Judgment · 16 September 1999 · Spain · cites Article 2(1), 2(2) of the Sixth Directive
  482. C-437/97 EKW and Wein & Co Opinion · 1 July 1999 · Austria
  483. C-158/98 Coffeeshop 'Siberië' Judgment · 29 June 1999 · Netherlands · cites Article 2(1), 2(2) of the Sixth Directive
  484. C-136/97 Norbury Developments Judgment · 29 April 1999 · United Kingdom · cites Article 2(1) of the Sixth Directive
  485. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 2(1) of the Sixth Directive
  486. C-349/96 CPP Judgment · 25 February 1999 · United Kingdom · cites Article 2(1) of the Sixth Directive
  487. C-181/97 van der Kooy Judgment · 28 January 1999 · Netherlands · cites Article 2(2) of the Sixth Directive
  488. C-381/97 Belgocodex Opinion · 17 September 1998 · Belgium
  489. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 2(1) of the Sixth Directive
  490. C-134/97 Victoria Film Opinion · 18 June 1998 · Sweden · cites Article 2(1) of the Sixth Directive
  491. C-283/95 Fischer Judgment · 11 June 1998 · Germany · cites Article 2(1) of the Sixth Directive
  492. C-3/97 Goodwin and Unstead Judgment · 28 May 1998 · United Kingdom · cites Article 2(1), 2(2) of the Sixth Directive
  493. C-149/97 Institute of the Motor Industry Opinion · 14 May 1998 · United Kingdom · cites Article 2(1) of the Sixth Directive
  494. C-384/95 Landboden-Agrardienste Judgment · 18 December 1997 · Germany · cites Article 2(1) of the Sixth Directive
  495. C-318/96 SPAR Opinion · 20 November 1997 · Austria
  496. C-43/96 Commission v France Opinion · 13 November 1997 · France
  497. C-258/95 Fillibeck Judgment · 16 October 1997 · Germany · cites Article 2(1)
  498. C-60/96 Commission v France Judgment · 3 July 1997 · France · cites Article 2(1) of the Sixth Directive
  499. C-2/95 SDC Judgment · 5 June 1997 · Denmark
  500. C-63/96 Skripalle Opinion · 27 February 1997 · Germany · cites Article 2(1) of the Sixth Directive
  501. C-80/95 Harnas & Helm Opinion · 7 November 1996 · Netherlands
  502. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 2(1) of the Sixth Directive
  503. C-302/93 Debouche Judgment · 26 September 1996 · Netherlands
  504. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 2(1) of the Sixth Directive
  505. C-317/94 Elida Gibbs Opinion · 27 June 1996 · United Kingdom · cites Article 2(1) of the Sixth Directive
  506. C-331/94 Commission v Greece Judgment · 23 May 1996 · Greece
  507. C-231/94 Faaborg-Gelting Linien Opinion · 1 February 1996 · Germany · cites Article 2(1) of the Sixth Directive
  508. C-155/94 Wellcome Trust Opinion · 7 December 1995 · United Kingdom · cites Article 2(1)
  509. C-215/94 Mohr Opinion · 23 November 1995 · Germany · cites Article 2(1) of the Sixth Directive
  510. C-291/92 Armbrecht Judgment · 4 October 1995 · Germany · cites Article 2(1) of the Sixth Directive
  511. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece
  512. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom · cites Article 2(1) of the Sixth Directive
  513. C-16/93 Tolsma Judgment · 3 March 1994 · Netherlands · cites Article 2(1) of the Sixth Directive
  514. C-38/93 Glawe Opinion · 3 March 1994 · Germany
  515. C-63/92 Lubbock Fine Opinion · 30 June 1993 · United Kingdom · cites Article 2(1) of the Sixth Directive
  516. C-101/91 Commission v Italy Judgment · 19 January 1993 · Italy
  517. C-131/91 'K' Line Air Service Europe Opinion · 24 June 1992 · Belgium
  518. C-35/90 Commission v Spain Judgment · 17 October 1991 · Spain · cites Article 2(1) of the Sixth Directive
  519. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 2(1) of the Sixth Directive
  520. C-97/90 Lennartz Opinion · 30 April 1991 · Germany
  521. C-343/89 Witzemann Judgment · 6 December 1990 · Germany
  522. C-120/88 Commission v Italy Opinion · 6 November 1990 · Spain, Greece, Italy
  523. C-186/89 Van Tiem Opinion · 25 September 1990 · Netherlands · cites Article 2(1) of the Sixth Directive
  524. C-251/88 Commission v Germany Judgment · 23 May 1990 · Germany · cites Article 2(2) of the Sixth Directive
  525. C-30/89 Commission v France Judgment · 13 March 1990 · France · cites Article 2(1) of the Sixth Directive
  526. C-126/88 Boots Company Opinion · 24 January 1990 · United Kingdom
  527. C-231/87 Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others Judgment · 17 October 1989 · Italy
  528. C-50/88 Kühne v Finanzamt München Iil Opinion · 2 March 1989 · Germany
  529. C-203/87 Commission v Italy Judgment · 21 February 1989 · Italy
  530. C-269/86 Mol v Inspecteur der Invoerrechten en Accijnzen Judgment · 5 July 1988 · Netherlands · cites Article 2(1), 2(2) of the Sixth Directive
  531. C-289/86 Happy Family v Inspecteur der Omzetbelasting Judgment · 5 July 1988 · Netherlands · cites Article 2(1), 2(2) of the Sixth Directive
  532. C-122/87 Commission v Italy Judgment · 24 May 1988 · Italy
  533. C-102/86 Apple and Pear Development Council Judgment · 8 March 1988 · United Kingdom · cites Article 2(1) of the Sixth Directive
  534. C-299/86 Drexl Judgment · 25 February 1988 · Italy
  535. C-165/86 Intiem v Staatssecretaris van Financiën Opinion · 8 October 1987 · Netherlands · cites Article 2(1), 2(2) of the Sixth Directive
  536. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands · cites Article 2(1) of the Sixth Directive
  537. C-253/84 GAEC de la Ségaude v Council and Commission Opinion · 18 September 1986 · France
  538. C-73/85 Kerrutt Judgment · 8 July 1986 · Germany · cites Article 2(1) of the Sixth Directive
  539. C-283/84 Trans Tirreno Express v Ufficio provinciale IVA Judgment · 23 January 1986 · Italy
  540. C-39/85 Bergeres-Becque v Service interrégional des douanes Judgment · 23 January 1986 · France · cites Article 2(2) of the Sixth Directive
  541. C-249/84 Ministère public v Profant Opinion · 10 July 1985 · Belgium
  542. C-107/84 Commission v Germany Opinion · 5 June 1985 · Germany
  543. C-47/84 Staatssecretaris van Financiën v Schul Judgment · 21 May 1985 · Netherlands · cites Article 2(2) of the Sixth Directive
  544. C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Denmark
  545. C-294/82 Einberger v Hauptzollamt Freiburg Judgment · 28 February 1984 · Germany · cites Article 2(2), 2(a), 2(b) of the Sixth Directive
  546. C-15/81 Schul Judgment · 5 May 1982 · Netherlands

VAT Committee guidelines on Article 2: 29

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

Commission explanatory notes on Article 2

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

Explanatory Notes on the VAT e-commerce rules

Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027

Official PDF on europa.eu ↗