VATcodexEU VAT case law · Court of Justice and General Court

Article 24 Directive 2006/112/EC

Supply of services

Title IV · Taxable transactions › Chapter 3 · Supply of services

Open in the compendium142 cases ↓

Before 1 January 2007: Article 6 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 24

1.‘Supply of services’ shall mean any transaction which does not constitute a supply of goods.

2.‘Telecommunications services’ shall mean services relating to the transmission, emission or reception of signals, words, images and sounds or information of any nature by wire, radio, optical or other electromagnetic systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception, with the inclusion of the provision of access to global information networks.

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

Case law on Article 24: 142 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 24 of Directive 2006/112/EC, most recent first.

  1. T-397/25 A&P Deco Judgment · 2 September 2026 · Netherlands · cites Article 24(1)
  2. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Judgment · 17 June 2026 · cites Article 24(1)
  3. C-603/24 Stellantis Portugal Judgment · 13 May 2026 · cites Article 6(1) of the Sixth Directive
  4. C-409/24 J-GmbH (Selective application of the reduced rate of VAT) Judgment · 5 March 2026 · Germany · cites Article 24(1)
  5. T-643/24 Credidam Judgment · 11 February 2026 · Romania · cites Article 24(1)
  6. C-744/23 Zlakov Judgment · 23 October 2025 · Bulgaria · cites Article 24(1)
  7. C-515/24 Randstad España Opinion · 23 October 2025 · cites Article 24(1)
  8. C-535/24 Svilosa Judgment · 2 October 2025 · Bulgaria · cites Article 24(1)
  9. C-472/24 Žaidimų valiuta Opinion · 11 September 2025
  10. C-243/23 Drebers Judgment · 12 September 2024 · Belgium · cites Article 24(1)
  11. C-179/23 Credidam Judgment · 4 July 2024 · Romania · cites Article 24(1)
  12. C-60/23 Digital Charging Solutions Opinion · 25 April 2024 · Sweden
  13. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Opinion · 7 March 2024 · Latvia · cites Article 24(1)
  14. C-146/22 Dyrektor Krajowej Informacji Skarbowej (VAT on hot milk-based drinks) Judgment · 5 October 2023 · Poland · cites Article 24(1)
  15. C-282/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 20 April 2023 · Poland · cites Article 24(1)
  16. C-612/21 Gmina O. Judgment · 30 March 2023 · Poland · cites Article 24(1)
  17. C-42/22 Generali Seguros Judgment · 9 March 2023 · Portugal · cites Article 24(1)
  18. C-616/21 Gmina L. Opinion · 10 November 2022 · Poland · cites Article 24(1)
  19. C-596/20 DuoDecad Judgment · 16 June 2022 · Hungary · cites Article 24(1)
  20. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Opinion · 12 May 2022 · Poland · cites Article 24(1)
  21. C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden · cites Article 24(1)
  22. C-605/20 Suzlon Wind Energy Portugal Judgment · 24 February 2022 · Portugal · cites Article 24(1)
  23. C-607/20 GE Aircraft Engine Services Opinion · 27 January 2022 · United Kingdom · cites Article 24(1)
  24. C-489/20 Kauno teritorinė muitinė Opinion · 6 October 2021 · cites Article 6(1) of the Sixth Directive
  25. C-90/20 Apcoa Parking Danmark Opinion · 3 June 2021 · Denmark · cites Article 24(1)
  26. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Judgment · 22 April 2021 · Poland · cites Article 6(1) of the Sixth Directive
  27. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg · cites Article 24(1)
  28. C-21/20 Balgarska natsionalna televizia Opinion · 25 March 2021 · Bulgaria · cites Article 24(1)
  29. C-501/19 UCMR - ADA Judgment · 21 January 2021 · Romania · cites Article 24(1)
  30. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 24(1)
  31. C-581/19 Frenetikexito Opinion · 22 October 2020 · Portugal · cites Article 24(1)
  32. C-593/19 SK Telecom Opinion · 22 October 2020 · Austria · cites Article 24(2)
  33. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Opinion · 3 September 2020 · Poland · cites Article 24(1)
  34. C-43/19 Vodafone Portugal Judgment · 11 June 2020 · Portugal
  35. C-94/19 San Domenico Vetraria Judgment · 11 March 2020 · Italy · cites Article 6(1) of the Sixth Directive
  36. C-707/18 Amărăşti Land Investment Judgment · 19 December 2019 · Romania · cites Article 24(1)
  37. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Portugal · cites Article 24(1)
  38. C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Germany
  39. C-235/18 Vega International Car Transport and Logistic Judgment · 15 May 2019 · Poland · cites Article 24(1)
  40. C-410/17 A Judgment · 10 January 2019 · Finland · cites Article 24(1)
  41. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom · cites Article 24(1)
  42. C-16/17 TGE Gas Engineering Opinion · 3 May 2018 · Portugal · cites Article 24(1)
  43. C-153/17 Volkswagen Financial Services (UK) Opinion · 3 May 2018 · United Kingdom
  44. C-303/16 Solar Electric Martinique Judgment · 19 October 2017 · France · cites Article 24(1)
  45. C-164/16 Mercedes-Benz Financial Services UK Judgment · 4 October 2017 · United Kingdom · cites Article 24(1)
  46. C-390/15 RPO Judgment · 7 March 2017 · Poland · cites Article 24(1)
  47. C-37/16 SAWP Judgment · 18 January 2017 · Poland · cites Article 24(1)
  48. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Hungary · cites Article 24(1)
  49. C-453/15 A and B Opinion · 7 September 2016 · Germany · cites Article 24(1)
  50. C-432/15 Baštová Opinion · 14 June 2016 · Czechia
  51. C-263/15 Lajvér Judgment · 2 June 2016 · Hungary · cites Article 24(1)
  52. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Opinion · 23 December 2015 · Netherlands
  53. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary · cites Article 24(1)
  54. C-264/14 Hedqvist Judgment · 22 October 2015 · Sweden · cites Article 24(1)
  55. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria · cites Article 24(1)
  56. C-209/14 NLB Leasing Judgment · 2 July 2015 · Slovenia · cites Article 24(1)
  57. C-42/14 Wojskowa Agencja Mieszkaniowa w Warszawie Judgment · 16 April 2015 · Poland · cites Article 24(1)
  58. C-479/13 Commission v France Judgment · 5 March 2015 · cites Article 24(1)
  59. C-502/13 Commission v Luxembourg Judgment · 5 March 2015 · cites Article 24(1)
  60. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 6(1) of the Sixth Directive
  61. C-366/12 Klinikum Dortmund Judgment · 13 March 2014 · Germany · cites Article 6(1) of the Sixth Directive
  62. C-461/12 Granton Advertising Opinion · 24 October 2013 · Netherlands · cites Article 6(1) of the Sixth Directive
  63. C-653/11 Newey Judgment · 20 June 2013 · United Kingdom · cites Article 6(1) of the Sixth Directive
  64. C-651/11 X Judgment · 30 May 2013 · Netherlands · cites Article 6(1) of the Sixth Directive
  65. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany · cites Article 6(1) of the Sixth Directive
  66. C-299/11 Gemeente Vlaardingen Opinion · 11 September 2012 · Netherlands
  67. C-520/10 Lebara Judgment · 3 May 2012 · United Kingdom · cites Article 6(1) of the Sixth Directive
  68. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria · cites Article 24(1)
  69. C-594/10 van Laarhoven Opinion · 8 December 2011 · Netherlands
  70. C-93/10 GFKL Financial Services Opinion · 14 July 2011 · Germany · cites Article 6(1) of the Sixth Directive
  71. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium
  72. C-539/09 Commission v Germany Opinion · 25 May 2011 · Germany
  73. C-497/09 Bog and Others Judgment · 10 March 2011 · Germany · cites Article 6(1) of the Sixth Directive
  74. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 24(1)
  75. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom · cites Article 6(1) of the Sixth Directive
  76. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 6(1) of the Sixth Directive
  77. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 6(1) of the Sixth Directive
  78. C-97/09 Schmelz Opinion · 17 June 2010 · Austria
  79. C-237/09 De Fruytier Judgment · 3 June 2010 · Belgium · cites Article 6(1) of the Sixth Directive
  80. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands
  81. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands · cites Article 24(1)
  82. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany · cites Article 6(1) of the Sixth Directive
  83. C-88/09 Graphic Procédé Judgment · 11 February 2010 · France · cites Article 6(1) of the Sixth Directive
  84. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain
  85. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland · cites Article 6(1) of the Sixth Directive
  86. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 6(1) of the Sixth Directive
  87. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Germany · cites Article 6(1) of the Sixth Directive
  88. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Czechia · cites Article 6(1) of the Sixth Directive
  89. C-460/07 Puffer Judgment · 23 April 2009 · Austria
  90. C-37/08 RCI Europe Opinion · 2 April 2009 · United Kingdom · cites Article 6(1) of the Sixth Directive
  91. C-1/08 Athesia Druck Judgment · 19 February 2009 · Italy
  92. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Judgment · 12 February 2009 · Netherlands
  93. C-425/06 Part Service Judgment · 21 February 2008 · Italy
  94. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 6(1) of the Sixth Directive
  95. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Sweden · cites Article 6(1) of the Sixth Directive
  96. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands · cites Article 24(1)
  97. C-72/05 Wollny Judgment · 14 September 2006 · Germany
  98. C-166/05 Heger Judgment · 7 September 2006 · Austria · cites Article 6(1) of the Sixth Directive
  99. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria · cites Article 6(1) of the Sixth Directive
  100. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland
  101. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 6(1) of the Sixth Directive
  102. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 6(1) of the Sixth Directive
  103. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 6(1) of the Sixth Directive
  104. C-210/04 FCE Bank Opinion · 29 September 2005 · Italy · cites Article 6(1) of the Sixth Directive
  105. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 6(1) of the Sixth Directive
  106. C-475/03 Banca popolare di Cremona Opinion · 17 March 2005 · Italy · cites Article 6(1) of the Sixth Directive
  107. C-465/03 Kretztechnik Opinion · 24 February 2005 · Austria · cites Article 6(1) of the Sixth Directive
  108. C-321/02 Harbs Judgment · 15 July 2004 · Germany · cites Article 6(1) of the Sixth Directive
  109. C-17/01 Sudholz Judgment · 29 April 2004 · Germany
  110. C-68/03 Lipjes Opinion · 13 January 2004 · Netherlands
  111. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 6(1) of the Sixth Directive
  112. C-275/01 Sinclair Collis Judgment · 12 June 2003 · United Kingdom · cites Article 6(1) of the Sixth Directive
  113. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 6(1) of the Sixth Directive
  114. C-497/01 Zita Modes Opinion · 26 September 2002 · Luxembourg · cites Article 6(1) of the Sixth Directive
  115. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom · cites Article 6(1) of the Sixth Directive
  116. C-169/00 Commission v Finland Judgment · 7 March 2002 · Finland · cites Article 6(1) of the Sixth Directive
  117. C-409/98 Mirror Group Judgment · 9 October 2001 · United Kingdom · cites Article 6(1) of the Sixth Directive
  118. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · United Kingdom
  119. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 6(1) of the Sixth Directive
  120. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 6(1) of the Sixth Directive
  121. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · Sweden · cites Article 6(1) of the Sixth Directive
  122. C-276/97 Commission v France Judgment · 12 September 2000 · France · cites Article 6(1) of the Sixth Directive
  123. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 6(1) of the Sixth Directive
  124. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece · cites Article 6(1) of the Sixth Directive
  125. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 6(1) of the Sixth Directive
  126. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Netherlands · cites Article 6(1) of the Sixth Directive
  127. C-415/98 Bakcsi Opinion · 13 April 2000 · Germany
  128. C-134/97 Victoria Film Judgment · 12 November 1998 · Sweden · cites Article 6(1) of the Sixth Directive
  129. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 6(1) of the Sixth Directive
  130. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom
  131. C-384/95 Landboden-Agrardienste Judgment · 18 December 1997 · Germany · cites Article 6(1) of the Sixth Directive
  132. C-63/96 Skripalle Opinion · 27 February 1997 · Germany · cites Article 6(1) of the Sixth Directive
  133. C-190/95 ARO Lease Opinion · 12 December 1996 · Netherlands · cites Article 6(1) of the Sixth Directive
  134. C-167/95 Linthorst and Others Opinion · 28 November 1996 · Netherlands
  135. C-231/94 Faaborg-Gelting Linien Judgment · 2 May 1996 · Germany · cites Article 6(1) of the Sixth Directive
  136. C-230/94 Enkler Opinion · 28 March 1996 · Germany · cites Article 6(1) of the Sixth Directive
  137. C-215/94 Mohr Judgment · 29 February 1996 · Germany · cites Article 6(1) of the Sixth Directive
  138. C-291/92 Armbrecht Opinion · 6 April 1995 · Germany
  139. C-193/91 Mohsche Opinion · 10 November 1992 · Germany
  140. C-97/90 Lennartz Judgment · 11 July 1991 · Germany
  141. C-50/88 Kühne v Finanzamt München Iil Opinion · 2 March 1989 · Germany
  142. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands · cites Article 6(1) of the Sixth Directive

VAT Committee guidelines on Article 24: 10

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.