VATcodexEU VAT case law · Court of Justice and General Court

Article 213 Directive 2006/112/EC

Identification

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 2 · Identification

Open in the compendium29 cases ↓

Text of Article 213

1.Every taxable person shall state when his activity as a taxable person commences, changes or ceases.

Member States shall allow, and may require, the statement to be made by electronic means, in accordance with conditions which they lay down.

2.Without prejudice to the first subparagraph of paragraph 1, every taxable person or non-taxable legal person who makes intra-Community acquisitions of goods which are not subject to VAT pursuant to Article 3(1) must state that he makes such acquisitions if the conditions, laid down in that provision, for not making such transactions subject to VAT cease to be fulfilled.

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

Case law on Article 213: 29 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 213 of Directive 2006/112/EC, most recent first.

  1. T-356/25 Rapera Judgment · 8 July 2026 · cites Article 213(1)
  2. C-796/23 Česká síť (Partners in a ‘company’) Opinion · 3 July 2025 · Czechia
  3. C-164/24 Cityland Judgment · 3 April 2025 · Bulgaria · cites Article 213(1)
  4. C-680/23 Modexel Judgment · 5 December 2024 · Portugal · cites Article 213(1)
  5. C-122/23 Legafact Judgment · 11 April 2024 · Bulgaria
  6. C-519/22 MAX7 Design Opinion · 14 December 2023
  7. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  8. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania
  9. C-56/21 ARVI ir ko Judgment · 30 June 2022 · Lithuania · cites Article 213(1)
  10. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  11. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  12. C-358/20 Promexor Trade Judgment · 18 November 2021 · cites Article 213(1)
  13. C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Romania · cites Article 213(1)
  14. C-566/16 Vámos Judgment · 17 May 2018 · Hungary · cites Article 213(1)
  15. C-159/17 Dobre Judgment · 7 March 2018 · Romania · cites Article 213(1)
  16. C-298/16 Ispas Opinion · 7 September 2017 · cites Article 213(1)
  17. C-374/16 Geissel Opinion · 5 July 2017 · Germany
  18. C-21/16 Euro Tyre Judgment · 9 February 2017 · Portugal · cites Article 213(1)
  19. C-424/14 Balogh Order · 30 September 2015 · Hungary
  20. C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Romania · cites Article 213(1)
  21. C-144/14 Cabinet Medical Veterinar Dr. Tomoiagă Andrei Judgment · 9 July 2015 · Romania · cites Article 213(1)
  22. C-527/11 Ablessio Judgment · 14 March 2013 · Latvia · cites Article 213(1)
  23. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia · cites Article 213(1)
  24. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Bulgaria
  25. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland · cites Article 213(1)
  26. C-97/09 Schmelz Judgment · 26 October 2010 · Austria
  27. C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania
  28. C-95/07 Ecotrade Opinion · 13 March 2008 · Italy
  29. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy · cites Article 213(1)