VATcodexEU VAT case law · Court of Justice and General Court

Article 63 Directive 2006/112/EC

Supply of goods or services

Title VI · Chargeable event and chargeability of VAT › Chapter 2 · Supply of goods or services

Open in the compendium64 cases ↓

Text of Article 63

The chargeable event shall occur and VAT shall become chargeable when the goods or the services are supplied.

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

Case law on Article 63: 64 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 63 of Directive 2006/112/EC, most recent first.

  1. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion · 10 September 2026 · Poland
  2. T-233/25 Mokoryte Judgment · 22 April 2026
  3. T-689/24 Dyrektor Krajowej Informacji Skarbowej Judgment · 11 February 2026 · Poland
  4. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria
  5. C-696/22 C (Court-appointed administrators and liquidators) Judgment · 13 June 2024 · Romania
  6. C-657/22 Bitulpetrolium Serv Judgment · 25 April 2024 · Romania
  7. C-314/22 Consortium Remi Group Judgment · 29 February 2024 · Bulgaria
  8. C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition) Judgment · 25 May 2023 · Poland
  9. C-418/22 Cezam Judgment · 17 May 2023 · Belgium
  10. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
  11. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Netherlands
  12. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Hungary
  13. C-235/21 Raiffeisen Leasing Opinion · 12 May 2022 · Slovenia
  14. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Germany
  15. C-607/20 GE Aircraft Engine Services Opinion · 27 January 2022 · United Kingdom
  16. C-156/20 Zipvit Judgment · 13 January 2022 · United Kingdom
  17. C-398/20 ELVOSPOL Judgment · 11 November 2021 · Czechia
  18. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Judgment · 28 October 2021 · Germany
  19. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
  20. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany
  21. C-81/20 Mitliv Exim Order · 22 June 2021 · Romania
  22. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Opinion · 18 March 2021 · Poland
  23. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania
  24. C-335/19 E. (VAT – Reduction of the taxable amount) Judgment · 15 October 2020 · Poland
  25. C-258/19 EUROVIA Judgment · 30 April 2020 · Hungary
  26. C-791/18 Stichting Schoonzicht Opinion · 3 March 2020 · Netherlands
  27. C-712/17 EN.SA. Judgment · 8 May 2019 · Italy
  28. C-224/18 Budimex Judgment · 2 May 2019 · Poland
  29. C-71/18 KPC Herning Opinion · 19 March 2019 · Denmark
  30. C-422/17 Skarpa Travel Judgment · 19 December 2018 · Poland
  31. C-548/17 baumgarten sports & more Judgment · 29 November 2018 · Germany
  32. C-531/17 Vetsch Int. Transporte Opinion · 6 September 2018 · Austria
  33. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland
  34. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom
  35. C-364/17 Varna Holideis Judgment · 27 June 2018 · Bulgaria
  36. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany
  37. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Portugal
  38. C-533/16 Volkswagen Opinion · 26 October 2017 · Slovakia
  39. C-396/16 T-2 Opinion · 12 October 2017 · Slovenia
  40. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
  41. C-518/14 Senatex Judgment · 15 September 2016 · Germany
  42. C-229/15 Mateusiak Opinion · 3 March 2016 · Poland
  43. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal
  44. C-126/14 Sveda Judgment · 22 October 2015 · Lithuania
  45. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria
  46. C-662/13 Surgicare Judgment · 12 February 2015 · Portugal
  47. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
  48. C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
  49. C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Romania
  50. C-283/12 Serebryannay vek Judgment · 26 September 2013 · Bulgaria
  51. C-572/11 Menidzherski biznes reshenia Order · 4 July 2013 · Bulgaria
  52. C-169/12 TNT Express Worldwide (Poland) Judgment · 16 May 2013 · Poland
  53. C-153/12 Sani treyd Order · 21 March 2013 · Bulgaria
  54. C-19/12 Efir Judgment · 7 March 2013 · Bulgaria
  55. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria
  56. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria
  57. C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria
  58. C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria
  59. C-234/11 TETS Haskovo Opinion · 14 June 2012 · Bulgaria
  60. C-153/11 Klub Judgment · 22 March 2012 · Bulgaria
  61. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria
  62. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom
  63. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Hungary
  64. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands

VAT Committee guidelines on Article 63: 1

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