VATcodexEU VAT case law · Court of Justice and General Court

Article 395 Directive 2006/112/EC

Simplification measures and measures to prevent tax evasion or avoidance

Title XIII · Derogations › Chapter 2 · Derogations subject to authorisation › Section 1 · Simplification measures and measures to prevent tax evasion or avoidance

Open in the compendium16 cases ↓

Text of Article 395

1.The Council, acting unanimously on a proposal from the Commission, may authorise any Member State to introduce special measures for derogation from the provisions of this Directive, in order to simplify the procedure for collecting VAT or to prevent certain forms of tax evasion or avoidance.

Measures intended to simplify the procedure for collecting VAT may not, except to a negligible extent, affect the overall amount of the tax revenue of the Member State collected at the stage of final consumption.

2.A Member State wishing to introduce the measure referred to in paragraph 1 shall send an application to the Commission and provide it with all the necessary information. If the Commission considers that it does not have all the necessary information, it shall contact the Member State concerned within two months of receipt of the application and specify what additional information is required.

Once the Commission has all the information it considers necessary for appraisal of the request it shall within one month notify the requesting Member State accordingly and it shall transmit the request, in its original language, to the other Member States.

3.Within three months of giving the notification referred to in the second subparagraph of paragraph 2, the Commission shall present to the Council either an appropriate proposal or, should it object to the derogation requested, a communication setting out its objections.

4.The procedure laid down in paragraphs 2 and 3 shall, in any event, be completed within eight months of receipt of the application by the Commission.

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

Case law on Article 395: 16 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 395 of Directive 2006/112/EC, most recent first.

  1. T-268/25 Sampension Livsforsikring Opinion · 22 April 2026
  2. C-709/22 Syndyk Masy Upadłości A Judgment · 12 September 2024 · Poland · cites Article 395(1)
  3. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania · cites Article 395(1)
  4. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Opinion · 9 September 2021 · Germany · cites Article 395(1)
  5. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Opinion · 18 March 2021 · Poland
  6. C-276/19 Commission v United Kingdom (VAT – Scheme applicable to futures markets) Judgment · 14 May 2020 · United Kingdom · cites Article 395(1), (2)
  7. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France
  8. C-305/16 Avon Cosmetics Opinion · 7 September 2017 · United Kingdom · cites Article 395(1)
  9. C-392/16 Marcu Judgment · 6 July 2017 · Romania · cites Article 395(1)
  10. C-564/15 Farkas Judgment · 26 April 2017 · Hungary · cites Article 395(1)
  11. C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands
  12. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria · cites Article 395(1), (2), (3)
  13. C-85/11 Commission v Ireland Opinion · 27 November 2012 · Ireland
  14. C-40/09 Astra Zeneca UK Opinion · 22 April 2010 · United Kingdom
  15. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany
  16. C-132/06 Commission v Italy Opinion · 25 October 2007 · Italy

VAT Committee guidelines on Article 395: 3

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