Article 239 Directive 2006/112/EC
Simplification measures
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 3 · Invoicing › Section 6 · Simplification measures
Open in the compendium5 cases ↓
Text of Article 239
In cases where Member States make use of the option under point (b) of the first subparagraph of Article 272(1) of not allocating a VAT identification number to taxable persons who do not carry out any of the transactions referred to in Articles 20, 21, 22, 33, 36, 138 and 141, and where the supplier or the customer has not been allocated an identification number of that type, another number called the tax reference number, as defined by the Member States concerned, shall be entered on the invoice instead.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 239: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 239 of Directive 2006/112/EC, most recent first.
- C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
- C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
- C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
- C-101/16 Paper Consult Opinion · 31 May 2017 · Romania
- C-274/15 Commission v Luxembourg Opinion · 6 October 2016 · Luxembourg