VATcodexEU VAT case law · Court of Justice and General Court

Article 203 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 compendium39 cases ↓

Text of Article 203

VAT shall be payable by any person who enters the VAT on an invoice.

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

Case law on Article 203: 39 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 203 of Directive 2006/112/EC, most recent first.

  1. T-356/25 Rapera Judgment · 8 July 2026
  2. T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026
  3. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Judgment · 25 February 2026 · Austria
  4. C-101/24 Xyrality Judgment · 9 October 2025 · Germany
  5. C-121/24 Vaniz Opinion · 4 September 2025 · Bulgaria
  6. C-794/23 Finanzamt Österreich (VAT invoiced in error to final consumers II) Judgment · 1 August 2025 · Austria
  7. C-125/24 Palmstråle Judgment · 12 June 2025 · Sweden
  8. C-640/23 Greentech Judgment · 13 March 2025 · Romania
  9. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria
  10. C-331/23 Dranken Van Eetvelde Opinion · 5 September 2024
  11. C-83/23 H GmbH (Direct right to a refund of VAT) Judgment · 5 September 2024 · Germany
  12. C-314/22 Consortium Remi Group Judgment · 29 February 2024 · Bulgaria
  13. C-674/22 Gemeente Dinkelland Judgment · 22 February 2024 · Netherlands
  14. C-442/22 Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee) Judgment · 30 January 2024 · Poland
  15. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Opinion · 16 November 2023 · Poland
  16. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  17. C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Judgment · 8 December 2022 · Austria
  18. C-596/21 Finanzamt M (Scope of the right to deduct VAT) Judgment · 24 November 2022 · Germany
  19. C-397/21 HUMDA Judgment · 13 October 2022 · Hungary
  20. C-235/21 Raiffeisen Leasing Judgment · 29 September 2022 · Slovenia
  21. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Opinion · 2 June 2022
  22. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom
  23. C-48/20 P (Fuel cards) Judgment · 18 March 2021 · Poland
  24. C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
  25. C-835/18 Terracult Opinion · 26 March 2020 · Romania
  26. C-712/17 EN.SA. Judgment · 8 May 2019 · Italy
  27. C-26/18 Federal Express Corporation Deutsche Niederlassung Opinion · 27 February 2019 · Germany
  28. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany
  29. C-8/17 Biosafe - Indústria de Reciclagens Opinion · 30 November 2017 · Portugal
  30. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
  31. C-571/15 Wallenborn Transports Opinion · 13 December 2016 · Germany
  32. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal
  33. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
  34. C-572/11 Menidzherski biznes reshenia Order · 4 July 2013 · Bulgaria
  35. C-138/12 Rusedespred Judgment · 11 April 2013 · Bulgaria
  36. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria
  37. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria
  38. C-566/07 Stadeco Opinion · 12 March 2009 · Netherlands
  39. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy