VATcodexEU VAT case law · Court of Justice and General Court

Article 250 Directive 2006/112/EC

Returns

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 5 · Returns

Open in the compendium35 cases ↓

Text of Article 250

1.Every taxable person shall submit a VAT return setting out all the information needed to calculate the tax that has become chargeable and the deductions to be made including, in so far as is necessary for the establishment of the basis of assessment, the total value of the transactions relating to such tax and deductions and the value of any exempt transactions.

2.Member States shall allow, and may require, the VAT return referred to in paragraph 1 to be submitted by electronic means, in accordance with conditions which they lay down.

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

Case law on Article 250: 35 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 250 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland · cites Article 250(1)
  2. C-308/25 Isolanti Group Opinion · 11 June 2026 · cites Article 250(1)
  3. T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026
  4. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
  5. T-689/24 Dyrektor Krajowej Informacji Skarbowej Judgment · 11 February 2026 · Poland · cites Article 250(1)
  6. C-544/24 Nekilnojamojo turto valdymas Opinion · 13 November 2025 · cites Article 250(1)
  7. C-796/23 Česká síť (Partners in a ‘company’) Opinion · 3 July 2025 · Czechia
  8. C-657/22 Bitulpetrolium Serv Judgment · 25 April 2024 · Romania
  9. C-709/22 Syndyk Masy Upadłości A Opinion · 11 April 2024
  10. C-674/22 Gemeente Dinkelland Judgment · 22 February 2024 · Netherlands · cites Article 250(1)
  11. C-418/22 Cezam Judgment · 17 May 2023 · Belgium · cites Article 250(1)
  12. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary · cites Article 250(1)
  13. C-358/20 Promexor Trade Judgment · 18 November 2021
  14. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany · cites Article 250(1)
  15. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Poland
  16. C-935/19 Grupa Warzywna Judgment · 15 April 2021 · Poland
  17. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021
  18. C-566/17 Związek Gmin Zagłębia Miedziowego Opinion · 6 December 2018 · Poland · cites Article 250(1)
  19. C-648/16 Fontana Judgment · 21 November 2018 · Italy · cites Article 250(1)
  20. C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Romania · cites Article 250(1)
  21. C-310/16 Dzivev and Others Opinion · 25 July 2018 · Bulgaria · cites Article 250(1)
  22. C-664/16 Vădan Opinion · 30 May 2018 · Romania · cites Article 250(1)
  23. C-574/15 Scialdone Judgment · 2 May 2018 · Italy · cites Article 250(1)
  24. C-532/16 SEB bankas Judgment · 11 April 2018 · Lithuania · cites Article 250(1)
  25. C-101/16 Paper Consult Judgment · 19 October 2017 · Romania
  26. C-298/16 Ispas Opinion · 7 September 2017 · cites Article 250(1)
  27. C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria · cites Article 250(1)
  28. C-332/15 Astone Judgment · 28 July 2016 · Italy
  29. C-546/14 Degano Trasporti Judgment · 7 April 2016 · Italy · cites Article 250(1)
  30. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary · cites Article 250(1)
  31. C-144/14 Cabinet Medical Veterinar Dr. Tomoiagă Andrei Judgment · 9 July 2015 · Romania · cites Article 250(1)
  32. C-499/13 Macikowski Judgment · 26 March 2015 · Poland
  33. C-617/10 Åkerberg Fransson Judgment · 26 February 2013
  34. C-79/12 Mora IPR Judgment · 21 February 2013 · Romania
  35. C-274/10 Commission v Hungary Opinion · 26 May 2011 · Hungary