VATcodexEU VAT case law · Court of Justice and General Court

Article 62 Directive 2006/112/EC

Chargeable event and chargeability of vat

Title VI · Chargeable event and chargeability of VAT › Chapter 1 · General provisions

Open in the compendium25 cases ↓

Text of Article 62

For the purposes of this Directive:

(1)‘chargeable event’ shall mean the occurrence by virtue of which the legal conditions necessary for VAT to become chargeable are fulfilled;

(2)VAT shall become ‘chargeable’ when the tax authority becomes entitled under the law, at a given moment, to claim the tax from the person liable to pay, even though the time of payment may be deferred.

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

Case law on Article 62: 25 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 62 of Directive 2006/112/EC, most recent first.

  1. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Opinion · 29 October 2025
  2. C-418/22 Cezam Judgment · 17 May 2023 · Belgium · cites Article 62(2)
  3. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
  4. C-607/20 GE Aircraft Engine Services Opinion · 27 January 2022 · United Kingdom · cites Article 62(1)
  5. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  6. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Poland · cites Article 62(1)
  7. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Opinion · 9 September 2021 · Germany · cites Article 62(1), (2)
  8. C-81/20 Mitliv Exim Order · 22 June 2021 · Romania
  9. C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary · cites Article 62(1), (2)
  10. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom
  11. C-533/16 Volkswagen Opinion · 26 October 2017 · Slovakia · cites Article 62(2)
  12. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal · cites Article 62(1)
  13. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria · cites Article 62(1), (2)
  14. C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
  15. C-107/13 FIRIN Opinion · 19 December 2013 · Bulgaria · cites Article 62(1)
  16. C-283/12 Serebryannay vek Judgment · 26 September 2013 · Bulgaria
  17. C-153/12 Sani treyd Order · 21 March 2013 · Bulgaria
  18. C-19/12 Efir Judgment · 7 March 2013 · Bulgaria
  19. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria
  20. C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria
  21. C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria
  22. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom
  23. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  24. C-270/09 MacDonald Resorts Opinion · 7 September 2010 · United Kingdom
  25. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands

VAT Committee guidelines on Article 62: 1

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