Article 70 Directive 2006/112/EC

Importation of goods

Title VI · Chargeable event and chargeability of VAT › Chapter 4 · Importation of goods

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Text of Article 70

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

Case law on Article 70: 14 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 70 of Directive 2006/112/EC, most recent first.

1. C-72/24 Keladis I and Keladis II Opinion · 8 May 2025
2. C-489/20 Kauno teritorinė muitinė Judgment · 7 April 2022 · Lithuania
3. C-7/20 Hauptzollamt Münster (Place where VAT is incurred) Judgment · 3 March 2021 · Germany
4. C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Germany
5. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria
6. C-441/16 SMS Group Judgment · 21 September 2017 · Romania
7. C-132/16 Iberdrola Inmobiliaria Real Estate Investments Judgment · 14 September 2017 · Bulgaria
8. C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany
9. C-154/16 Latvijas Dzelzceļš Judgment · 18 May 2017 · Latvia
10. C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany
11. C-78/12 Evita-K Judgment · 18 July 2013 · Bulgaria
12. C-124/12 AES-3C Maritza East 1 Judgment · 18 July 2013 · Bulgaria
13. C-273/12 Harry Winston Judgment · 11 July 2013 · France
14. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria

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