Article 23 Directive 2006/112/EC
Intra-Community acquisition of goods
Title IV · Taxable transactions › Chapter 2 · Intra-Community acquisition of goods
Open in the compendium2 cases ↓
Text of Article 23
Member States shall take the measures necessary to ensure that a transaction which would have been classed as a supply of goods if it had been carried out within their territory by a taxable person acting as such is classed as an intra-Community acquisition of goods.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 23: 2 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 23 of Directive 2006/112/EC, most recent first.
- C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy
- C-133/18 Sea Chefs Cruise Services Opinion · 17 January 2019 · France