VATcodexEU VAT case law · Court of Justice and General Court

Article 25 Directive 2006/112/EC

Supply of services

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

Open in the compendium20 cases ↓

Text of Article 25

A supply of services may consist, inter alia, in one of the following transactions:

(a)the assignment of intangible property, whether or not the subject of a document establishing title;

(b)the obligation to refrain from an act, or to tolerate an act or situation;

(c)the performance of services in pursuance of an order made by or in the name of a public authority or in pursuance of the law.

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

Case law on Article 25: 20 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 25 of Directive 2006/112/EC, most recent first.

  1. T-397/25 A&P Deco Opinion · 15 April 2026 · cites Article 25(a)
  2. T-643/24 Credidam Judgment · 11 February 2026 · Romania · cites Article 25(a), (b), (c)
  3. C-744/23 Zlakov Opinion · 8 May 2025 · Bulgaria · cites Article 25(c)
  4. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria
  5. C-179/23 Credidam Judgment · 4 July 2024 · Romania · cites Article 25(c)
  6. C-598/20 Pilsētas zemes dienests Order · 1 December 2021 · Latvia
  7. C-21/20 Balgarska natsionalna televizia Judgment · 16 September 2021 · Bulgaria · cites Article 25(a), (b), (c)
  8. C-90/20 Apcoa Parking Danmark Opinion · 3 June 2021 · Denmark
  9. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg · cites Article 25(c)
  10. C-501/19 UCMR - ADA Judgment · 21 January 2021 · Romania · cites Article 25(a)
  11. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Opinion · 3 September 2020 · Poland · cites Article 25(c)
  12. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Portugal · cites Article 25(a)
  13. C-51/18 Commission v Austria Judgment · 19 December 2018 · Austria · cites Article 25(b)
  14. C-390/15 RPO Judgment · 7 March 2017 · Poland
  15. C-37/16 SAWP Judgment · 18 January 2017 · Poland · cites Article 25(a)
  16. C-453/15 A and B Opinion · 7 September 2016 · Germany · cites Article 25(a)
  17. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Opinion · 23 December 2015 · Netherlands · cites Article 25(c)
  18. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria · cites Article 25(b)
  19. C-19/12 Efir Judgment · 7 March 2013 · Bulgaria
  20. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 25(a)

VAT Committee guidelines on Article 25: 3

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