VATcodexEU VAT case law · Court of Justice and General Court

Article 51 Directive 2006/112/EC

Particular provisions

Title V · Place of taxable transactions › Chapter 3 · Place of supply of services › Section 3 · Particular provisions

Open in the compendium2 cases ↓

Text of Article 51

‘Intra-Community transport of goods’ shall mean any transport of goods in respect of which the place of departure and the place of arrival are situated within the territories of two different Member States.

‘Place of departure’ shall mean the place where transport of the goods actually begins, irrespective of distances covered in order to reach the place where the goods are located and ‘place of arrival’ shall mean the place where transport of the goods actually ends.

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

Case law on Article 51: 2 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 51 of Directive 2006/112/EC, most recent first.

  1. C-544/24 Nekilnojamojo turto valdymas Judgment · 30 April 2026
  2. C-331/23 Dranken Van Eetvelde Opinion · 5 September 2024