VATcodexEU VAT case law · Court of Justice and General Court

Article 401 Directive 2006/112/EC

Other taxes, duties and charges

Title XIV · Miscellaneous › Chapter 4 · Other taxes, duties and charges

Open in the compendium15 cases ↓

Text of Article 401

Without prejudice to other provisions of Community law, this Directive shall not prevent a Member State from maintaining or introducing taxes on insurance contracts, taxes on betting and gambling, excise duties, stamp duties or, more generally, any taxes, duties or charges which cannot be characterised as turnover taxes, provided that the collecting of those taxes, duties or charges does not give rise, in trade between Member States, to formalities connected with the crossing of frontiers.

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

Case law on Article 401: 15 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 401 of Directive 2006/112/EC, most recent first.

  1. C-248/23 Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation) Opinion · 6 June 2024 · Hungary
  2. C-249/22 GIS Opinion · 25 May 2023 · Austria
  3. C-712/19 Novo Banco Judgment · 25 February 2021 · Spain
  4. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Opinion · 14 May 2020 · United Kingdom
  5. C-75/18 Vodafone Magyarország Judgment · 3 March 2020 · Hungary
  6. C-185/18 Oro Efectivo Judgment · 12 June 2019 · Spain
  7. C-475/17 Viking Motors and Others Judgment · 7 August 2018 · Estonia
  8. C-549/16 Palais Kaiserkron Order · 12 October 2017 · Italy
  9. C-40/15 Aspiro Opinion · 23 December 2015 · Poland
  10. C-440/12 Metropol Spielstätten Judgment · 24 October 2013 · Germany
  11. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland
  12. C-49/09 Commission v Poland Opinion · 10 June 2010 · Poland
  13. C-58/09 Leo-Libera Opinion · 11 March 2010 · Germany
  14. C-242/08 Swiss Re Germany Holding Opinion · 13 May 2009 · Germany
  15. C-156/08 Vollkommer Order · 27 November 2008 · Germany

VAT Committee guidelines on Article 401: 1

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