Article 378 Directive 2006/112/EC
Derogations for States which acceded to the Community after 1 January 1978
Title XIII · Derogations › Chapter 1 · Derogations applying until the adoption of definitive arrangements › Section 2 · Derogations for States which acceded to the Community after 1 January 1978
Open in the compendium3 cases ↓
Text of Article 378
1.Austria may continue to tax the transactions listed in point (2) of Annex X, Part A.
2.For as long as the same exemptions are applied in any of the Member States which were members of the Community on 31 December 1994, Austria may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions:
(a)the transactions listed in points (5) and (9) of Annex X, Part B;
(b)with deductibility of the VAT paid at the preceding stage, all parts of international passenger transport operations, carried out by air, sea or inland waterway, other than passenger transport operations on Lake Constance.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 378: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 378 of Directive 2006/112/EC, most recent first.
- C-573/22 Foreningen C and Others Judgment · 19 December 2024 · Denmark · cites Article 378(1)
- C-249/22 GIS Judgment · 26 October 2023 · Austria · cites Article 378(1)
- C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary