VATcodexEU VAT case law · Court of Justice and General Court

Article 413 Directive 2006/112/EC

Transposition and entry into force

Title XV · Final provisions › Chapter 3 · Transposition and entry into force

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Text of Article 413

This Directive shall enter into force on 1 January 2007.

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

Case law on Article 413: 25 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 413 of Directive 2006/112/EC, most recent first.

  1. C-42/22 Generali Seguros Judgment · 9 March 2023 · Portugal
  2. C-605/20 Suzlon Wind Energy Portugal Judgment · 24 February 2022 · Portugal
  3. C-294/20 GE Auto Service Leasing Judgment · 9 September 2021 · Spain
  4. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Opinion · 12 November 2020 · Poland
  5. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal
  6. C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy
  7. C-633/15 London Borough of Ealing Judgment · 13 July 2017 · United Kingdom
  8. C-392/16 Marcu Judgment · 6 July 2017 · Romania
  9. C-592/15 British Film Institute Judgment · 15 February 2017 · United Kingdom
  10. C-390/15 RPO Opinion · 8 September 2016 · Poland
  11. C-332/15 Astone Judgment · 28 July 2016 · Italy
  12. C-378/15 Mercedes Benz Italia Opinion · 29 June 2016 · Italy
  13. C-24/15 Plöckl Opinion · 6 April 2016 · Germany
  14. C-605/12 Welmory Judgment · 16 October 2014 · Poland
  15. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · France
  16. C-563/12 BDV Hungary Trading Judgment · 19 December 2013 · Hungary
  17. C-273/11 Mecsek-Gabona Judgment · 6 September 2012 · Hungary
  18. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary
  19. C-107/10 Enel Maritsa Iztok 3 Judgment · 12 May 2011 · Bulgaria
  20. C-97/09 Schmelz Judgment · 26 October 2010 · Austria
  21. C-392/09 Uszodaépítő Judgment · 30 September 2010 · Hungary
  22. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Hungary
  23. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom
  24. C-29/08 SKF Opinion · 12 February 2009 · Sweden
  25. C-156/08 Vollkommer Order · 27 November 2008 · Germany