Article 207 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 compendium4 cases ↓
Text of Article 207
Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established in their respective territory, in accordance with Articles 194 to 197 and Articles 199 and 204, comply with the payment obligations set out in this Section.
Member States shall also take the measures necessary to ensure that those persons who, in accordance with Article 205, are held to be jointly and severally liable for payment of the VAT comply with these payment obligations.
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Case law on Article 207: 4 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 207 of Directive 2006/112/EC, most recent first.
- C-331/23 Dranken Van Eetvelde Opinion · 5 September 2024
- C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
- C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands
- C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy