Article 21 Directive 2006/112/EC
Intra-Community acquisition of goods
Title IV · Taxable transactions › Chapter 2 · Intra-Community acquisition of goods
Open in the compendium5 cases ↓
Text of Article 21
The application by a taxable person, for the purposes of his business, of goods dispatched or transported by or on behalf of that taxable person from another Member State, within which the goods were produced, extracted, processed, purchased or acquired within the meaning of Article 2(1)(b), or into which they were imported by that taxable person for the purposes of his business, shall be treated as an intra-Community acquisition of goods for consideration.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 21: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 21 of Directive 2006/112/EC, most recent first.
- C-459/21 The Navigator Company and Navigator Pulp Figueira Order · 9 December 2022 · Portugal
- C-837/19 Super Bock Bebidas Order · 17 September 2020 · Portugal
- C-630/19 PAGE International Order · 26 February 2020 · Portugal
- C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom
- C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden
VAT Committee guidelines on Article 21: 2
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 21 – transfer of goods – clarifications on the concept of fixed establishment
- Meeting 101 · 20 October 2014 · document 4.5 Article 21 – transfer of goods resulting in intra-EU acquisitions – exceptions – gas transportwed within the EU without any transfer of ownership – conditions
Commission explanatory notes on Article 21
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the 2020 quick fixes
Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport
- 2.5.3 What is the relation between Articles 17 and 17a VD? (p. 27) Article 17(1) VD defines the concept of ‘transfer to another Member State’ and assimilates this to a supply of goods (which is to be followed by a deemed intra- Community acquisition of goods on the basis of Article 21 VD). Article 17(2) VD enumerates a number of exceptions under which the transport of goods from one M
- 2.3.6 Goods sent to another Member State (p. 20) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, A takes back (p
- 2.3.5 Exceeding of the period of 12 months (p. 19) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods on 5 January of year N under a call-off stock arrangement to Member State 2. The goods arrive in Member State 2 on that same date. These goods are intended for business B which is identified (established or otherwise) i
- 2.3.7 Goods exported (p. 23) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, A, regarding th
- 2.3.8 Destruction or loss of the goods (p. 24) Situation: Business A, established in Member State 1 (and not in Member State 2), transports goods in January under a call-off stock arrangement to Member State 2. These goods are intended for business B which is identified (established or otherwise) in Member State 2. In September of the same year, and before B to