VATcodexEU VAT case law · Court of Justice and General Court

Article 288 Directive 2006/112/EC

Exemptions

Title XII · Special schemes › Chapter 1 · Special scheme for small enterprises › Section 2 · Exemptions

Open in the compendium5 cases ↓

Text of Article 288

1.The annual turnover serving as a reference for applying the exemption provided for in Article 284 shall consist of the following amounts, exclusive of VAT:

(a)the value of supplies of goods and services, in so far as they would be taxed were they supplied by a non-exempt taxable person;

(b)the value of transactions which are exempt, with deductibility of the VAT paid at the preceding stage, pursuant to Article 98(2) or Article 105a;

(c)the value of transactions which are exempt pursuant to Articles 146 to 149 and Articles 151, 152 and 153;

(d)the value of transactions which are exempt pursuant to Article 138 where the exemption provided for in that Article applies;

(e)the value of real estate transactions, financial transactions as referred to in Article 135(1), points (b) to (g), and insurance and reinsurance services, unless those transactions are ancillary transactions.

2.Disposals of the tangible or intangible capital assets of a taxable person shall not be taken into account for the purposes of calculating the turnover referred to in paragraph 1.

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

Case law on Article 288: 5 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 288 of Directive 2006/112/EC, most recent first.

  1. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Opinion · 25 February 2026 · cites Article 288(1)(e)
  2. C-716/18 AJPF Caraş-Severin and DGRFP Timişoara Judgment · 9 July 2020 · Romania
  3. C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Germany
  4. C-265/18 Jarmuškienė Judgment · 2 May 2019 · Lithuania · cites Article 288(1)
  5. C-97/09 Schmelz Judgment · 26 October 2010 · Austria

VAT Committee guidelines on Article 288: 2

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