VATcodexEU VAT case law · Court of Justice and General Court

Article 43 Directive 2006/112/EC

Place of supply of services

Title V · Place of taxable transactions › Chapter 3 · Place of supply of services › Section 1 · Definitions

Open in the compendium21 cases ↓

Text of Article 43

For the purpose of applying the rules concerning the place of supply of services:

1.a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;

2.a non-taxable legal person who is identified for VAT purposes shall be regarded as a taxable person.

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

Case law on Article 43: 21 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 43 of Directive 2006/112/EC, most recent first.

  1. C-60/23 Digital Charging Solutions Opinion · 25 April 2024 · Sweden
  2. C-267/21 Uniqa Asigurări Judgment · 1 August 2022 · Romania
  3. C-596/20 DuoDecad Judgment · 16 June 2022 · Hungary
  4. C-931/19 Titanium Judgment · 3 June 2021 · Austria
  5. C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · Finland
  6. C-235/18 Vega International Car Transport and Logistic Judgment · 15 May 2019 · Poland · cites Article 43(1)
  7. C-568/17 Geelen Judgment · 8 May 2019 · Netherlands
  8. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden
  9. C-544/16 Marcandi Opinion · 7 March 2018 · United Kingdom
  10. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Poland · cites Article 43(1)
  11. C-251/16 Cussens and Others Opinion · 7 September 2017 · Ireland
  12. C-453/15 A and B Judgment · 8 December 2016 · Germany
  13. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary
  14. C-605/12 Welmory Judgment · 16 October 2014 · Poland · cites Article 43(2)
  15. C-7/13 Skandia America (USA), filial Sverige Opinion · 8 May 2014 · Sweden
  16. C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014
  17. C-530/09 Inter-Mark Group Opinion · 13 January 2011 · Poland
  18. C-97/09 Schmelz Judgment · 26 October 2010 · Austria
  19. C-270/09 MacDonald Resorts Opinion · 7 September 2010 · United Kingdom
  20. C-37/08 RCI Europe Opinion · 2 April 2009 · United Kingdom
  21. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden

VAT Committee guidelines on Article 43: 3

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