VATcodexEU VAT case law · Court of Justice and General Court

Article 68 Directive 2006/112/EC

Intra-Community acquisition of goods

Title VI · Chargeable event and chargeability of VAT › Chapter 3 · Intra-Community acquisition of goods

Open in the compendium7 cases ↓

Text of Article 68

The chargeable event shall occur when the intra-Community acquisition of goods is made.

The intra-Community acquisition of goods shall be regarded as being made when the supply of similar goods is regarded as being effected within the territory of the relevant Member State.

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

Case law on Article 68: 7 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 68 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-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Poland
  3. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Opinion · 9 September 2021 · United Kingdom
  4. C-446/18 Agrobet CZ Opinion · 19 December 2019 · Czechia
  5. C-531/17 Vetsch Int. Transporte Opinion · 6 September 2018 · Austria
  6. C-396/16 T-2 Judgment · 22 February 2018 · Slovenia
  7. C-84/09 X Opinion · 6 May 2010 · Sweden