Article 202 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 compendium12 cases ↓

Text of Article 202

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

Case law on Article 202: 12 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 202 of Directive 2006/112/EC, most recent first.

1. T-356/25 Rapera Judgment · 8 July 2026
2. C-121/24 Vaniz Opinion · 4 September 2025 · Bulgaria
3. C-331/23 Dranken Van Eetvelde Judgment · 12 December 2024 · Belgium
4. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Opinion · 2 June 2022
5. C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
6. C-835/18 Terracult Opinion · 26 March 2020 · Romania
7. C-26/18 Federal Express Corporation Deutsche Niederlassung Opinion · 27 February 2019 · Germany
8. C-434/17 Human Operator Judgment · 13 February 2019 · Hungary
9. C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany
10. C-154/16 Latvijas Dzelzceļš Judgment · 18 May 2017 · Latvia
11. C-564/15 Farkas Judgment · 26 April 2017 · Hungary
12. C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania

VAT Committee guidelines on Article 202: 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 047 · 1996-03-11-12 · document II.5.2 Article 16* – warehousing arrangements – removal of goods – person liable for payment – amount of VAT due

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