Article 65 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 compendium17 cases ↓

Text of Article 65

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

Case law on Article 65: 17 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 65 of Directive 2006/112/EC, most recent first.

1. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
2. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Romania
3. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Opinion · 9 September 2021 · Germany
4. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Opinion · 1 July 2021 · Germany
5. C-422/17 Skarpa Travel Judgment · 19 December 2018 · Poland
6. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom
7. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Germany
8. C-246/16 Di Maura Opinion · 8 June 2017 · Italy
9. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria
10. C-107/13 FIRIN Judgment · 13 March 2014 · Bulgaria
11. C-18/13 Maks Pen Judgment · 13 February 2014 · Bulgaria
12. C-283/12 Serebryannay vek Judgment · 26 September 2013 · Bulgaria
13. C-169/12 TNT Express Worldwide (Poland) Judgment · 16 May 2013 · Poland
14. C-153/12 Sani treyd Order · 21 March 2013 · Bulgaria
15. C-19/12 Efir Judgment · 7 March 2013 · Bulgaria
16. C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria
17. C-520/10 Lebara Opinion · 8 December 2011 · United Kingdom

VAT Committee guidelines on Article 65: 4

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

• Meeting 102 · 30 March 2015 · document 4.3. Article 65 – tax treatment of reward-based crowdfunding, crowd-investing and crowd-lending
• Meeting 100 · 2014-02-24-25 · document 3.2 Article 2 of Regulation 1042/2013 – transitional measures – rules on the place of supply of telecommunications, broadcasting and electronically supplied services
• Meeting 099 · 3 July 2013 · document 4.5 Article 65 – VAT treatment of the purchase of airplane tickets
• Meeting 094 · 19 October 2011 · document 6.5 Article 65 – recapitulative statements in connection with payments on account – whether obligation to submit recapitulative statement when receiving total or partial payment on account

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