Article 40 Directive 2006/112/EC

Place of an intra-Community acquisition of goods

Title V · Place of taxable transactions › Chapter 2 · Place of an intra-Community acquisition of goods

Open in the compendium14 cases ↓

Text of Article 40

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

Case law on Article 40: 14 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 40 of Directive 2006/112/EC, most recent first.

1. T-773/25 Finanzamt für Großbetriebe Judgment · 7 October 2026 · Austria
2. T-614/25 Trading 4 Judgment · 9 September 2026 · Latvia
3. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Judgment · 25 February 2026 · Austria
4. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia
5. C-436/24 Lyko Operations Opinion · 11 September 2025
6. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Bulgaria
7. C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Austria
8. C-696/20 Dyrektor Izby Skarbowej w W. (Incorrect classification of chain transactions) Judgment · 7 July 2022 · Poland
9. C-446/18 Agrobet CZ Opinion · 19 December 2019 · Czechia
10. C-401/18 Herst Opinion · 3 October 2019 · Czechia
11. C-414/17 AREX CZ Opinion · 25 July 2018 · Czechia
12. C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Austria
13. C-386/16 Toridas Judgment · 26 July 2017 · Lithuania
14. C-84/09 X Judgment · 18 November 2010 · Sweden

VAT Committee guidelines on Article 40: 1

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

• Meeting 080 · 8 November 2006 · document 4.2.2. Article 40 – goods or services – place of supply/acquisition – publication of books, brochures, etc. – place of taxation for B2B transactions – possible exemption

Commission explanatory notes on Article 40

Not binding. Guidance published by the Commission (DG TAXUD).

Explanatory Notes on the 2020 quick fixes

Call-off stock, chain transactions, the VAT number as a substantive condition and proof of intra-Community transport

• 3.6.14 When has the intermediary operator to do this communication? (p. 62) Article 36a VD does not specify when the communication of the VAT identification number to the supplier has to take place. In principle, it would seem that, under normal circumstances, this communication should be done before the chargeable event takes place. In case the intermediary operator has not communicated to hi

Official PDF on europa.eu ↗

‹ Article 39Article 41 ›