VATcodexEU VAT case law · Court of Justice and General Court

Article 28 Directive 2006/112/EC

Supply of services

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

Open in the compendium31 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 28

Where a taxable person acting in his own name but on behalf of another person takes part in a supply of services, he shall be deemed to have received and supplied those services himself.

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

Case law on Article 28: 31 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 28 of Directive 2006/112/EC, most recent first.

  1. C-603/24 Stellantis Portugal Judgment · 13 May 2026 · cites Article 6(4) of the Sixth Directive
  2. T-233/25 Mokoryte Judgment · 22 April 2026
  3. C-744/23 Zlakov Judgment · 23 October 2025 · Bulgaria
  4. C-101/24 Xyrality Judgment · 9 October 2025 · Germany
  5. C-796/23 Česká síť (Partners in a ‘company’) Opinion · 3 July 2025 · Czechia
  6. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Judgment · 4 July 2024 · Latvia
  7. C-179/23 Credidam Judgment · 4 July 2024 · Romania
  8. C-171/23 UPCAFFE Opinion · 16 May 2024 · Croatia
  9. C-60/23 Digital Charging Solutions Opinion · 25 April 2024 · Sweden
  10. C-616/21 Gmina L. Judgment · 30 March 2023 · Poland
  11. C-695/20 Fenix International Judgment · 28 February 2023 · United Kingdom · cites Article 6(4) of the Sixth Directive
  12. C-596/20 DuoDecad Opinion · 10 February 2022 · Hungary
  13. C-501/19 UCMR - ADA Judgment · 21 January 2021 · Romania
  14. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania
  15. C-312/19 Valstybinė mokesčių inspekcija (Joint activity agreement) Judgment · 16 September 2020 · Lithuania
  16. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Opinion · 3 September 2020 · Poland
  17. C-276/18 KrakVet Marek Batko Judgment · 18 June 2020 · Hungary
  18. C-707/18 Amărăşti Land Investment Judgment · 19 December 2019 · Romania
  19. C-16/17 TGE Gas Engineering Opinion · 3 May 2018 · Portugal
  20. C-616/15 Commission v Germany Judgment · 21 September 2017 · Germany
  21. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg
  22. C-33/16 A Judgment · 4 May 2017 · Finland
  23. C-37/16 SAWP Judgment · 18 January 2017 · Poland
  24. C-526/13 Fast Bunkering Klaipėda Opinion · 5 March 2015 · Lithuania
  25. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 6(4) of the Sixth Directive
  26. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland
  27. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom · cites Article 6(4) of the Sixth Directive
  28. C-464/10 Henfling and Others Judgment · 14 July 2011 · Belgium · cites Article 6(4) of the Sixth Directive
  29. C-1/08 Athesia Druck Judgment · 19 February 2009 · Italy · cites Article 6(4) of the Sixth Directive
  30. C-349/96 CPP Opinion · 11 June 1998 · United Kingdom · cites Article 6(4) of the Sixth Directive
  31. C-96/91 Commission v Spain Judgment · 9 June 1992 · Spain · cites Article 6(4) of the Sixth Directive

VAT Committee guidelines on Article 28: 5

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