VATcodexEU VAT case law · Court of Justice and General Court

Article 27 Directive 2006/112/EC

Supply of services

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

Open in the compendium8 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 27

In order to prevent distortion of competition and after consulting the VAT Committee, Member States may treat as a supply of services for consideration the supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it supplied by another taxable person, would not be wholly deductible.

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

Case law on Article 27: 8 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 27 of Directive 2006/112/EC, most recent first.

  1. C-21/20 Balgarska natsionalna televizia Opinion · 25 March 2021 · Bulgaria
  2. C-844/19 technoRent International and Others Opinion · 21 January 2021 · Austria
  3. C-276/19 Commission v United Kingdom (VAT – Scheme applicable to futures markets) Judgment · 14 May 2020 · United Kingdom
  4. C-142/12 Marinov Judgment · 8 May 2013 · Bulgaria
  5. C-299/11 Gemeente Vlaardingen Opinion · 11 September 2012 · Netherlands
  6. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Bulgaria
  7. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Denmark · cites Article 6(3) of the Sixth Directive
  8. C-210/04 FCE Bank Opinion · 29 September 2005 · Italy · cites Article 6(3) of the Sixth Directive