VATcodexEU VAT case law · Court of Justice and General Court

Article 273 Directive 2006/112/EC

Obligations of taxable persons and certain non-taxable persons

Title XI · Obligations of taxable persons and certain non-taxable persons › Chapter 7 · Miscellaneous provisions

Open in the compendium112 cases ↓

Text of Article 273

Member States may impose other obligations which they deem necessary to ensure the correct collection of VAT and to prevent evasion, subject to the requirement of equal treatment as between domestic transactions and transactions carried out between Member States by taxable persons and provided that such obligations do not, in trade between Member States, give rise to formalities connected with the crossing of frontiers.

The option under the first paragraph may not be relied upon in order to impose additional invoicing obligations over and above those laid down in Chapter 3.

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

Case law on Article 273: 112 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 273 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland
  2. C-308/25 Isolanti Group Opinion · 11 June 2026
  3. C-544/24 Nekilnojamojo turto valdymas Judgment · 30 April 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
  6. C-121/24 Vaniz Opinion · 4 September 2025 · Bulgaria
  7. C-733/23 Beach and bar management Judgment · 3 July 2025 · Bulgaria
  8. C-605/23 Ati-19 Judgment · 3 July 2025 · Bulgaria
  9. C-278/24 Genzyński Judgment · 30 April 2025 · Poland
  10. C-164/24 Cityland Judgment · 3 April 2025 · Bulgaria
  11. C-277/24 Adjak Judgment · 27 February 2025 · Poland
  12. C-270/24 Granulines Invest Order · 14 February 2025 · Hungary
  13. C-794/23 Finanzamt Österreich (VAT invoiced in error to final consumers II) Opinion · 19 December 2024 · Austria
  14. C-613/23 Herdijk Judgment · 14 November 2024 · Netherlands
  15. C-709/22 Syndyk Masy Upadłości A Judgment · 12 September 2024 · Poland
  16. C-429/23 NARE-BG Judgment · 12 September 2024 · Bulgaria
  17. C-331/23 Dranken Van Eetvelde Opinion · 5 September 2024
  18. C-657/22 Bitulpetrolium Serv Judgment · 25 April 2024 · Romania
  19. C-122/23 Legafact Judgment · 11 April 2024 · Bulgaria
  20. C-37/23 Giocevi Order · 18 March 2024 · Italy
  21. C-341/22 Feudi di San Gregorio Aziende Agricole Judgment · 7 March 2024 · Italy
  22. C-314/22 Consortium Remi Group Judgment · 29 February 2024 · Bulgaria
  23. C-537/22 Global Ink Trade Judgment · 11 January 2024 · Hungary
  24. C-519/22 MAX7 Design Opinion · 14 December 2023
  25. C-107/23 PPU Lin Opinion · 29 June 2023
  26. C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition) Judgment · 25 May 2023 · Poland
  27. C-690/22 Shortcut Order · 24 May 2023 · Portugal
  28. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  29. C-97/21 MV - 98 Judgment · 4 May 2023 · Bulgaria
  30. C-615/21 Napfény-Toll Opinion · 2 February 2023 · Hungary
  31. C-596/21 Finanzamt M (Scope of the right to deduct VAT) Judgment · 24 November 2022 · Germany
  32. C-641/21 Climate Corporation Emissions Trading Judgment · 27 October 2022 · Austria
  33. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Bulgaria
  34. C-227/21 HA.EN. Judgment · 15 September 2022 · Lithuania
  35. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  36. C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
  37. C-570/20 BV Judgment · 5 May 2022 · France
  38. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Romania
  39. C-154/20 Kemwater ProChemie Judgment · 9 December 2021 · Czechia
  40. C-358/20 Promexor Trade Judgment · 18 November 2021
  41. C-398/20 ELVOSPOL Judgment · 11 November 2021 · Czechia
  42. C-281/20 Ferimet Judgment · 11 November 2021 · Spain
  43. C-583/20 EuroChem Agro Hungary Order · 21 October 2021 · Hungary
  44. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany
  45. C-717/19 Boehringer Ingelheim Judgment · 6 October 2021 · Hungary
  46. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Poland
  47. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Opinion · 9 September 2021 · United Kingdom
  48. C-521/19 Tribunal Económico Administrativo Regional de Galicia Judgment · 1 July 2021 · Spain
  49. C-81/20 Mitliv Exim Order · 22 June 2021 · Romania
  50. C-935/19 Grupa Warzywna Judgment · 15 April 2021 · Poland
  51. C-108/20 Finanzamt Wilmersdorf Order · 14 April 2021 · Germany
  52. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021
  53. C-507/20 FGSZ Order · 3 March 2021 · Hungary
  54. C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
  55. C-656/19 BAKATI PLUS Judgment · 17 December 2020 · Hungary
  56. C-335/19 E. (VAT – Reduction of the taxable amount) Judgment · 15 October 2020 · Poland
  57. C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Hungary
  58. C-146/19 SCT Judgment · 11 June 2020 · Slovenia
  59. C-446/18 Agrobet CZ Judgment · 14 May 2020 · Czechia
  60. C-756/19 Ramada Storax Order · 29 April 2020 · Portugal
  61. C-329/18 Altic Judgment · 3 October 2019 · Latvia
  62. C-242/18 UniCredit Leasing Judgment · 3 July 2019 · Bulgaria
  63. C-189/18 Glencore Agriculture Hungary Opinion · 5 June 2019
  64. C-712/17 EN.SA. Judgment · 8 May 2019 · Italy
  65. C-127/18 A-PACK CZ Judgment · 8 May 2019 · Czechia
  66. C-9/19 Mitliv Exim Order · 8 May 2019 · Romania
  67. C-275/18 Vinš Judgment · 28 March 2019 · Czechia
  68. C-672/17 Tratave Judgment · 6 December 2018 · Portugal
  69. C-664/16 Vădan Judgment · 21 November 2018 · Romania
  70. C-648/16 Fontana Judgment · 21 November 2018 · Italy
  71. C-310/16 Dzivev and Others Opinion · 25 July 2018 · Bulgaria
  72. C-566/16 Vámos Judgment · 17 May 2018 · Hungary
  73. C-574/15 Scialdone Judgment · 2 May 2018 · Italy
  74. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal
  75. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia
  76. C-159/17 Dobre Judgment · 7 March 2018 · Romania
  77. C-307/16 Pieńkowski Judgment · 28 February 2018 · Poland
  78. C-534/16 BB construct Judgment · 26 October 2017 · Slovakia
  79. C-101/16 Paper Consult Judgment · 19 October 2017 · Romania
  80. C-404/16 Lombard Ingatlan Lízing Judgment · 12 October 2017 · Hungary
  81. C-298/16 Ispas Opinion · 7 September 2017
  82. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
  83. C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria
  84. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Judgment · 15 September 2016 · Portugal
  85. C-518/14 Senatex Judgment · 15 September 2016 · Germany
  86. C-332/15 Astone Judgment · 28 July 2016 · Italy
  87. C-546/14 Degano Trasporti Judgment · 7 April 2016 · Italy
  88. C-24/15 Plöckl Opinion · 6 April 2016 · Germany
  89. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary
  90. C-424/14 Balogh Order · 30 September 2015 · Hungary
  91. C-144/14 Cabinet Medical Veterinar Dr. Tomoiagă Andrei Judgment · 9 July 2015 · Romania
  92. C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Romania
  93. C-499/13 Macikowski Judgment · 26 March 2015 · Poland
  94. C-662/13 Surgicare Judgment · 12 February 2015 · Portugal
  95. C-337/13 Almos Agrárkülkereskedelmi Judgment · 15 May 2014 · Hungary
  96. C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
  97. C-563/12 BDV Hungary Trading Judgment · 19 December 2013 · Hungary
  98. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria
  99. C-259/12 Rodopi-M 91 Judgment · 20 June 2013 · Bulgaria
  100. C-527/11 Ablessio Judgment · 14 March 2013 · Latvia
  101. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria
  102. C-324/11 Tóth Judgment · 6 September 2012 · Hungary
  103. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Bulgaria
  104. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary
  105. C-617/10 Åkerberg Fransson Opinion · 12 June 2012
  106. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Bulgaria
  107. C-153/11 Klub Judgment · 22 March 2012 · Bulgaria
  108. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland
  109. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Poland
  110. C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania
  111. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary
  112. C-311/09 Commission v Poland Judgment · 6 May 2010 · Poland