VATcodexEU VAT case law · Court of Justice and General Court

Article 20 Directive 2006/112/EC

Intra-Community acquisition of goods

Title IV · Taxable transactions › Chapter 2 · Intra-Community acquisition of goods

Open in the compendium21 cases ↓

Text of Article 20

‘Intra-Community acquisition of goods’ shall mean the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the person acquiring the goods, by or on behalf of the vendor or the person acquiring the goods, in a Member State other than that in which dispatch or transport of the goods began.

Where goods acquired by a non-taxable legal person are dispatched or transported from a third territory or a third country and imported by that non-taxable legal person into a Member State other than the Member State in which dispatch or transport of the goods ends, the goods shall be regarded as having been dispatched or transported from the Member State of importation. That Member State shall grant the importer designated or recognised under Article 201 as liable for payment of VAT a refund of the VAT paid in respect of the importation of the goods, provided that the importer establishes that VAT has been applied to his acquisition in the Member State in which dispatch or transport of the goods ends.

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

Case law on Article 20: 21 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 20 of Directive 2006/112/EC, most recent first.

  1. T-614/25 Trading 4 Judgment · 9 September 2026 · Latvia
  2. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
  3. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Judgment · 25 February 2026 · Austria
  4. C-379/24 Agrupació de Neteja Sanitaria Judgment · 22 January 2026 · Spain
  5. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia
  6. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria
  7. C-472/24 Žaidimų valiuta Opinion · 11 September 2025
  8. C-696/20 Dyrektor Izby Skarbowej w W. (Incorrect classification of chain transactions) Judgment · 7 July 2022 · Poland
  9. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Opinion · 2 June 2022
  10. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Opinion · 18 March 2021 · Poland
  11. C-401/18 Herst Judgment · 23 April 2020 · Czechia
  12. C-276/18 KrakVet Marek Batko Opinion · 6 February 2020 · Hungary
  13. C-446/18 Agrobet CZ Opinion · 19 December 2019 · Czechia
  14. C-414/17 AREX CZ Judgment · 19 December 2018 · Czechia
  15. C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Austria
  16. C-386/16 Toridas Judgment · 26 July 2017 · Lithuania
  17. C-26/16 Santogal M-Comércio e Reparação de Automóveis Opinion · 1 February 2017 · Portugal
  18. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands
  19. C-606/12 Dresser-Rand Judgment · 6 March 2014 · Italy
  20. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Bulgaria
  21. C-84/09 X Judgment · 18 November 2010 · Sweden