VATcodexEU VAT case law · Court of Justice and General Court

Article 256 Directive 2006/112/EC

Returns

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

Open in the compendium1 case ↓

Text of Article 256

Member States shall take the measures necessary to ensure that persons who are regarded as liable for payment of VAT in the stead of a taxable person not established within their territory, in accordance with Articles 194 to 197 and Article 204, comply with the obligations relating to submission of a VAT return, as laid down in this Chapter.

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

Case law on Article 256: 1 case

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 256 of Directive 2006/112/EC, most recent first.

  1. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy