Article 60 Directive 2006/112/EC
Place of importation of goods
Title V · Place of taxable transactions › Chapter 4 · Place of importation of goods
Open in the compendium5 cases ↓
Text of Article 60
The place of importation of goods shall be the Member State within whose territory the goods are located when they enter the Community.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 60: 5 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 60 of Directive 2006/112/EC, most recent first.
- C-791/22 Hauptzollamt Braunschweig (Place where VAT is incurred III) Judgment · 18 January 2024 · Germany
- C-368/21 Hauptzollamt Hamburg (Place where VAT is incurred – II) Judgment · 8 September 2022 · Germany
- C-7/20 Hauptzollamt Münster (Place where VAT is incurred) Judgment · 3 March 2021 · Germany
- C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Germany
- C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany
Commission explanatory notes on Article 60
Not binding. Guidance published by the Commission (DG TAXUD).
Explanatory Notes on the VAT e-commerce rules
Import One Stop Shop and deemed supplier rules, revised text applicable from 01-01-2027
- 5.2 DEEMED SUPPLIER FACILITATING DISTANCE SALES OF IMPORTED GOODS (p. 95) In Scenarios 3a-3c and 4a-4b, the goods are always dispatched from a third territory or a third country to a customer in an EU Member State. The scenarios aim to briefly describe the VAT and customs implications when the electronic interface (as deemed supplier) registers in the IOSS or when it does not register in the
- 4.1.4 Place of supply (p. 57) Under the EU VAT legislation, the place-of-supply rules need to be analysed in order to assess whether a transaction is subject to VAT in the EU. When dealing with goods purchased in a third country or third territory that are dispatched or transported to the EU, typically two taxable events occur: • VAT taxable event