Article 200 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 compendium2 cases ↓
Text of Article 200
VAT shall be payable by any person making a taxable intra-Community acquisition of goods.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 200: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 200 of Directive 2006/112/EC, most recent first.
- T-356/25 Rapera Judgment · 8 July 2026
- C-273/18 Kuršu zeme Judgment · 10 July 2019 · Latvia
VAT Committee guidelines on Article 200: 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 104 · 2015-06-04-05 · document 4.1. Article 200 – transfer of goods – clarifications on the concept of fixed establishment