Article 252 Directive 2006/112/EC
Returns
Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 5 · Returns
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Text of Article 252
1.The VAT return shall be submitted by a deadline to be determined by Member States. That deadline may not be more than two months after the end of each tax period.
2.The tax period shall be set by each Member State at one month, two months or three months.
Member States may, however, set different tax periods provided that those periods do not exceed one year.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 252: 14 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 252 of Directive 2006/112/EC, most recent first.
- T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026
- C-680/23 Modexel Judgment · 5 December 2024 · Portugal
- C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
- C-487/20 Philips Orăştie Judgment · 10 February 2022 · Romania · cites Article 252(2)
- C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany
- C-332/15 Astone Judgment · 28 July 2016 · Italy
- C-499/13 Macikowski Judgment · 26 March 2015 · Poland
- C-431/12 Rafinăria Steaua Română Judgment · 24 October 2013 · Romania · cites Article 252(2)
- C-525/11 Mednis Judgment · 18 October 2012 · Latvia · cites Article 252(2)
- C-500/10 Belvedere Costruzioni Opinion · 17 November 2011 · Italy · cites Article 252(1)
- C-274/10 Commission v Hungary Opinion · 26 May 2011 · Hungary
- C-107/10 Enel Maritsa Iztok 3 Judgment · 12 May 2011 · Bulgaria · cites Article 252(2)
- C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands
- C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy · cites Article 252(1)