VATcodexEU VAT case law · Court of Justice and General Court

Article 397 Directive 2006/112/EC

Implementing measures

Title XIV · Miscellaneous › Chapter 1 · Implementing measures

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Text of Article 397

The Council, acting unanimously on a proposal from the Commission, shall adopt the measures necessary to implement this Directive.

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

Case law on Article 397: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 397 of Directive 2006/112/EC, most recent first.

  1. C-695/20 Fenix International Judgment · 28 February 2023 · United Kingdom
  2. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden