VATcodexEU VAT case law · Court of Justice and General Court

Article 69 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 compendium4 cases ↓

Text of Article 69

In the case of the intra-Community acquisition of goods, VAT shall become chargeable on issue of the invoice, or on expiry of the time limit referred to in the first paragraph of Article 222 if no invoice has been issued by that time.

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

Case law on Article 69: 4 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 69 of Directive 2006/112/EC, most recent first.

  1. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Hungary
  2. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Opinion · 29 October 2025
  3. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Poland
  4. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021