VATcodexEU VAT case law · Court of Justice and General Court

Article 52 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 compendium12 cases ↓

Text of Article 52

Member States need not apply VAT to that part of the intra-Community transport of goods to non-taxable persons taking place over waters which do not form part of the territory of the Community.

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

Case law on Article 52: 12 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 52 of Directive 2006/112/EC, most recent first.

  1. C-519/22 MAX7 Design Opinion · 14 December 2023
  2. C-532/22 Westside Unicat Judgment · 23 November 2023 · Romania
  3. C-568/17 Geelen Judgment · 8 May 2019 · Netherlands
  4. C-647/17 Srf konsulterna Opinion · 10 January 2019 · Sweden
  5. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Poland
  6. C-326/15 DNB Banka Judgment · 21 September 2017 · Latvia
  7. C-453/15 A and B Opinion · 7 September 2016 · Germany
  8. C-97/14 SMK Judgment · 30 April 2015 · Hungary
  9. C-530/09 Inter-Mark Group Judgment · 27 October 2011 · Poland
  10. C-222/09 Kronospan Mielec Judgment · 7 October 2010 · Poland
  11. C-156/09 Verigen Transplantation Service International Opinion · 29 July 2010 · Germany
  12. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands

VAT Committee guidelines on Article 52: 1

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