VATcodexEU VAT case law · Court of Justice and General Court

Article 398 Directive 2006/112/EC

VAT Committee

Title XIV · Miscellaneous › Chapter 2 · VAT Committee

Open in the compendium15 cases ↓

Text of Article 398

1.An advisory committee on value added tax, called ‘the VAT Committee’, is set up.

2.The VAT Committee shall consist of representatives of the Member States and of the Commission.

The chairman of the Committee shall be a representative of the Commission.

Secretarial services for the Committee shall be provided by the Commission.

3.The VAT Committee shall adopt its own rules of procedure.

4.In addition to the points forming the subject of consultation pursuant to this Directive, the VAT Committee shall examine questions raised by its chairman, on his own initiative or at the request of the representative of a Member State, which concern the application of Community provisions on VAT.

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

Case law on Article 398: 15 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 398 of Directive 2006/112/EC, most recent first.

  1. C-726/23 Arcomet Towercranes Opinion · 3 April 2025 · Romania
  2. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany
  3. C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
  4. C-695/20 Fenix International Opinion · 15 September 2022 · United Kingdom
  5. C-637/20 DSAB Destination Stockholm Judgment · 28 April 2022 · Sweden · cites Article 398(1)
  6. C-596/20 DuoDecad Opinion · 10 February 2022 · Hungary
  7. C-593/19 SK Telecom Judgment · 15 April 2021 · Austria
  8. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany
  9. C-621/19 Weindel Logistik Service Order · 29 October 2020
  10. C-400/18 Infohos Opinion · 11 July 2019 · Belgium
  11. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden · cites Article 398(2)
  12. C-453/15 A and B Opinion · 7 September 2016 · Germany
  13. C-605/12 Welmory Opinion · 15 May 2014 · Poland
  14. C-155/12 RR Donnelley Global Turnkey Solutions Poland Opinion · 31 January 2013 · Poland · cites Article 398(2), (4)
  15. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands