VATcodexEU VAT case law · Court of Justice and General Court

Article 41 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 compendium10 cases ↓

Text of Article 41

Without prejudice to Article 40, the place of an intra-Community acquisition of goods as referred to in Article 2(1)(b)(i) shall be deemed to be within the territory of the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition, unless the person acquiring the goods establishes that VAT has been applied to that acquisition in accordance with Article 40.

If VAT is applied to the acquisition in accordance with the first paragraph and subsequently applied, pursuant to Article 40, to the acquisition in the Member State in which dispatch or transport of the goods ends, the taxable amount shall be reduced accordingly in the Member State which issued the VAT identification number under which the person acquiring the goods made the acquisition.

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

Case law on Article 41: 10 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 41 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-221/25 TUI Belgium Judgment · 25 March 2026 · Belgium
  4. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Judgment · 25 February 2026 · Austria
  5. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Slovenia
  6. C-277/24 Adjak Judgment · 27 February 2025 · Poland
  7. C-146/22 Dyrektor Krajowej Informacji Skarbowej (VAT on hot milk-based drinks) Judgment · 5 October 2023 · Poland
  8. C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Austria
  9. C-696/20 Dyrektor Izby Skarbowej w W. (Incorrect classification of chain transactions) Judgment · 7 July 2022 · Poland
  10. C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Austria