VATcodexEU VAT case law · Court of Justice and General Court

Article 26 Directive 2006/112/EC

Supply of services

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

Open in the compendium69 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 26

1.Each of the following transactions shall be treated as a supply of services for consideration:

(a)the use of goods forming part of the assets of a business for the private use of a taxable person or of his staff or, more generally, for purposes other than those of his business, where the VAT on such goods was wholly or partly deductible;

(b)the supply of services carried out free of charge by a taxable person for his private use or for that of his staff or, more generally, for purposes other than those of his business.

2.Member States may derogate from paragraph 1, provided that such derogation does not lead to distortion of competition.

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

Case law on Article 26: 69 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 26 of Directive 2006/112/EC, most recent first.

  1. C-744/23 Zlakov Judgment · 23 October 2025 · Bulgaria · cites Article 26(1), (1)(b)
  2. C-515/24 Randstad España Opinion · 23 October 2025 · cites Article 26(1), (1)(a), (1)(b)
  3. T-575/24 Digipolis Opinion · 22 October 2025
  4. C-535/24 Svilosa Judgment · 2 October 2025 · Bulgaria · cites Article 26(1), (1)(b)
  5. C-808/23 Högkullen Opinion · 6 March 2025 · Sweden · cites Article 26(1)(a)
  6. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 6(2), 6(2)(b) of the Sixth Directive
  7. C-533/22 Adient Opinion · 1 February 2024
  8. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 6(2), 6(2)(b) of the Sixth Directive
  9. C-607/20 GE Aircraft Engine Services Judgment · 17 November 2022 · United Kingdom · cites Article 26(1), (1)(a), (1)(b), (2)
  10. C-616/21 Gmina L. Opinion · 10 November 2022 · Poland · cites Article 26(1)(b)
  11. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Germany · cites Article 26(1), (1)(a), (1)(b)
  12. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Germany · cites Article 6(2) of the Sixth Directive
  13. C-335/19 E. (VAT – Reduction of the taxable amount) Opinion · 4 June 2020 · Poland
  14. C-552/17 Alpenchalets Resorts Judgment · 19 December 2018 · Germany
  15. C-140/17 Gmina Ryjewo Opinion · 19 April 2018 · Poland · cites Article 26(1)(a)
  16. C-132/16 Iberdrola Inmobiliaria Real Estate Investments Judgment · 14 September 2017 · Bulgaria · cites Article 26(1), (1)(b)
  17. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
  18. C-36/16 Posnania Investment Opinion · 16 February 2017 · Poland
  19. C-28/16 MVM Order · 12 January 2017 · Hungary · cites Article 26(1)
  20. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 6(2)(a) of the Sixth Directive
  21. C-229/15 Mateusiak Judgment · 16 June 2016 · Poland · cites Article 26(1)(a)
  22. C-432/15 Baštová Opinion · 14 June 2016 · Czechia
  23. C-126/14 Sveda Opinion · 22 April 2015 · Lithuania · cites Article 26(1), (1)(a)
  24. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 6(2), 6(2)(a) of the Sixth Directive
  25. C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014
  26. C-283/12 Serebryannay vek Judgment · 26 September 2013 · Bulgaria · cites Article 26(1)
  27. C-450/11 Commission v Portugal Judgment · 26 September 2013 · Portugal
  28. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 6(2) of the Sixth Directive
  29. C-153/12 Sani treyd Order · 21 March 2013 · Bulgaria
  30. C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria · cites Article 26(2)
  31. C-334/10 X Judgment · 19 July 2012 · Netherlands · cites Article 6(2) of the Sixth Directive
  32. C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 6(2) of the Sixth Directive
  33. C-153/11 Klub Judgment · 22 March 2012 · Bulgaria · cites Article 26(1)
  34. C-220/11 Star Coaches Order · 1 March 2012 · Czechia
  35. C-594/10 van Laarhoven Judgment · 16 February 2012 · Netherlands · cites Article 6(2), 6(2)(a) of the Sixth Directive
  36. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria · cites Article 26(1)
  37. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 26(1)(b)
  38. C-218/10 ADV Allround Opinion · 28 June 2011 · Germany · cites Article 6(2) of the Sixth Directive
  39. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 6(2) of the Sixth Directive
  40. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
  41. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 26(1)
  42. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands · cites Article 6(2) of the Sixth Directive
  43. C-581/08 EMI Group Opinion · 15 April 2010 · United Kingdom · cites Article 6(2) of the Sixth Directive
  44. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany · cites Article 26(1)
  45. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 26(1)(a)
  46. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Judgment · 12 February 2009 · Netherlands · cites Article 6(2), 6(2)(a), 6(2)(b) of the Sixth Directive
  47. C-371/07 Danfoss and AstraZeneca Judgment · 11 December 2008 · Denmark · cites Article 6(2), 6(2)(a), 6(2)(b) of the Sixth Directive
  48. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 6(2), 6(2)(a) of the Sixth Directive
  49. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Finland · cites Article 6(2) of the Sixth Directive
  50. C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Netherlands · cites Article 6(2), 6(2)(a) of the Sixth Directive
  51. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 6(2), 6(2)(a), 6(2)(b) of the Sixth Directive
  52. C-284/03 Temco Europe Opinion · 4 May 2004 · Belgium · cites Article 6(2)(a) of the Sixth Directive
  53. C-17/01 Sudholz Judgment · 29 April 2004 · Germany
  54. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 6(2)(b) of the Sixth Directive
  55. C-155/01 Cookies World Judgment · 11 September 2003 · Austria · cites Article 6(2) of the Sixth Directive
  56. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 6(2), 6(2)(a) of the Sixth Directive
  57. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 6(2), 6(2)(a) of the Sixth Directive
  58. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 6(2), 6(2)(a) of the Sixth Directive
  59. C-380/99 Bertelsmann Opinion · 6 March 2001 · Germany · cites Article 6(2) of the Sixth Directive
  60. C-429/97 Commission v France Opinion · 13 January 2000 · France · cites Article 6(2) of the Sixth Directive
  61. C-48/97 Kuwait Petroleum Opinion · 9 July 1998 · United Kingdom · cites Article 6(2)(b) of the Sixth Directive
  62. C-85/97 SFI v Belgian State Opinion · 19 May 1998 · Belgium · cites Article 6(2) of the Sixth Directive
  63. C-258/95 Fillibeck Judgment · 16 October 1997 · Germany · cites Article 6(2), 6(2)(a), 6(2)(b) of the Sixth Directive
  64. C-63/96 Skripalle Judgment · 29 May 1997 · Germany · cites Article 6(2) of the Sixth Directive
  65. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 6(2), 6(2)(a), 6(2)(b) of the Sixth Directive
  66. C-193/91 Mohsche Judgment · 25 May 1993 · Germany · cites Article 6(2), 6(2)(a), 6(2)(b) of the Sixth Directive
  67. C-97/90 Lennartz Opinion · 30 April 1991 · Germany · cites Article 6(2), 6(2)(a) of the Sixth Directive
  68. C-165/88 ORO Amsterdam Beheer and Concerto Judgment · 5 December 1989 · Netherlands · cites Article 6(2)(a) of the Sixth Directive
  69. C-50/88 Kühne v Finanzamt München Iil Judgment · 27 June 1989 · Germany · cites Article 6(2), 6(2)(a) of the Sixth Directive

VAT Committee guidelines on Article 26: 3

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