Article 371 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 compendium5 cases ↓

Text of Article 371

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

Case law on Article 371: 5 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 371 of Directive 2006/112/EC, most recent first.

1. C-594/23 Lomoco Development and Others Judgment · 7 November 2024 · Denmark
2. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary
3. C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · Belgium
4. C-262/08 CopyGene Opinion · 10 September 2009 · Denmark
5. C-174/08 NCC Construction Danmark Opinion · 18 June 2009 · Denmark

VAT Committee guidelines on Article 371: 5

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

• Meeting 124 · 11 April 2024 · document 4.1. Article 371 – crypto art and VAT Arnex III,
• Meeting 013 · 1981-12-15-16 · document II.a) Article 28(3)(b)* – exemption – transitional measure – activity of colour-scheme consultant – condition for applying measure
• Meeting 010 · 1980-10-23-24 · document I.c) Article 28(3)(b)* – transitional derogation – scope – only transactions relating to gold coins already eligible for exemption
• Meeting 005 · 1979-06-14-15 · document II.2. Article 28(3)(b)* – taxable person – status of lawyers – liberal professions – transitional derogation – own resources
• Meeting 001 · 1977-11-23-24 · document 1.[1.b)] Article 28(3)(b)* – racehorse training fees – profession – scope for exemption – transitional derogation

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