VATcodexEU VAT case law · Court of Justice and General Court

Article 61 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 compendium6 cases ↓

Text of Article 61

By way of derogation from Article 60, where, on entry into the Community, goods which are not in free circulation are placed under one of the arrangements or situations referred to in Article 156, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the place of importation of such goods shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.

Similarly, where, on entry into the Community, goods which are in free circulation are placed under one of the arrangements or situations referred to in Articles 276 and 277, the place of importation shall be the Member State within whose territory the goods cease to be covered by those arrangements or situations.

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

Case law on Article 61: 6 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 61 of Directive 2006/112/EC, most recent first.

  1. C-427/23 Határ Diszkont Judgment · 1 August 2025
  2. C-791/22 Hauptzollamt Braunschweig (Place where VAT is incurred III) Judgment · 18 January 2024 · Germany
  3. C-7/20 Hauptzollamt Münster (Place where VAT is incurred) Judgment · 3 March 2021 · Germany
  4. C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Germany
  5. C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany
  6. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Germany