VATcodexEU VAT case law · Court of Justice and General Court

Article 370 Directive 2006/112/EC

Derogations for States which were members of the Community on 1 January 1978

Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 1 · Derogations for States which were members of the Community on 1 January 1978

Open in the compendium6 cases ↓

Text of Article 370

Member States which, at 1 January 1978, taxed the transactions listed in Annex X, Part A, may continue to tax those transactions.

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

Case law on Article 370: 6 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 370 of Directive 2006/112/EC, most recent first.

  1. T-221/25 TUI Belgium Judgment · 25 March 2026 · Belgium
  2. C-573/22 Foreningen C and Others Judgment · 19 December 2024 · Denmark
  3. C-787/19 Commission v Austria (VAT – Travel agents) Judgment · 27 January 2021 · Austria
  4. C-211/18 Idealmed III Opinion · 10 October 2019 · Portugal
  5. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Netherlands
  6. C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014