VATcodexEU VAT case law · Court of Justice and General Court

Article 206 Directive 2006/112/EC

Payment arrangements

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 1 · Obligation to pay › Section 2 · Payment arrangements

Open in the compendium13 cases ↓

Text of Article 206

Any taxable person liable for payment of VAT must pay the net amount of the VAT when submitting the VAT return provided for in Article 250. Member States may, however, set a different date for payment of that amount or may require interim payments to be made.

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

Case law on Article 206: 13 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 206 of Directive 2006/112/EC, most recent first.

  1. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Opinion · 29 October 2025
  2. C-709/22 Syndyk Masy Upadłości A Judgment · 12 September 2024 · Poland
  3. C-37/23 Giocevi Order · 18 March 2024 · Italy
  4. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  5. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  6. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Poland
  7. C-712/17 EN.SA. Opinion · 17 January 2019 · Italy
  8. C-310/16 Dzivev and Others Opinion · 25 July 2018 · Bulgaria
  9. C-574/15 Scialdone Judgment · 2 May 2018 · Italy
  10. C-332/15 Astone Judgment · 28 July 2016 · Italy
  11. C-499/13 Macikowski Judgment · 26 March 2015 · Poland
  12. C-274/10 Commission v Hungary Opinion · 26 May 2011 · Hungary
  13. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands