VATcodexEU VAT case law · Court of Justice and General Court

Article 71 Directive 2006/112/EC

Importation of goods

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

Open in the compendium14 cases ↓

Text of Article 71

1.Where, on entry into the Community, goods are placed under one of the arrangements or situations referred to in Articles 156, 276 and 277, or under temporary importation arrangements with total exemption from import duty, or under external transit arrangements, the chargeable event shall occur and VAT shall become chargeable only when the goods cease to be covered by those arrangements or situations.

However, where imported goods are subject to customs duties, to agricultural levies or to charges having equivalent effect established under a common policy, the chargeable event shall occur and VAT shall become chargeable when the chargeable event in respect of those duties occurs and those duties become chargeable.

2.Where imported goods are not subject to any of the duties referred to in the second subparagraph of paragraph 1, Member States shall, as regards the chargeable event and the moment when VAT becomes chargeable, apply the provisions in force governing customs duties.

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

Case law on Article 71: 14 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 71 of Directive 2006/112/EC, most recent first.

  1. C-72/24 Keladis I and Keladis II Judgment · 29 January 2026 · Greece · cites Article 71(1)
  2. C-125/24 Palmstråle Judgment · 12 June 2025 · Sweden · cites Article 71(1), (2)
  3. C-624/23 SEM Remont Judgment · 21 November 2024 · Bulgaria · cites Article 71(1)
  4. C-791/22 Hauptzollamt Braunschweig (Place where VAT is incurred III) Judgment · 18 January 2024 · Germany · cites Article 71(1)
  5. C-368/21 Hauptzollamt Hamburg (Place where VAT is incurred – II) Judgment · 8 September 2022 · Germany · cites Article 71(1)
  6. C-714/20 U.I. (Indirect customs representative) Judgment · 12 May 2022 · Italy · cites Article 71(1)
  7. C-489/20 Kauno teritorinė muitinė Judgment · 7 April 2022 · Lithuania · cites Article 71(1)
  8. C-7/20 Hauptzollamt Münster (Place where VAT is incurred) Judgment · 3 March 2021 · Germany · cites Article 71(1)
  9. C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Germany · cites Article 71(1)
  10. C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Germany · cites Article 71(1)
  11. C-154/16 Latvijas Dzelzceļš Judgment · 18 May 2017 · Latvia · cites Article 71(1)
  12. C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany · cites Article 71(1)
  13. C-273/12 Harry Winston Judgment · 11 July 2013 · France · cites Article 71(1)
  14. C-79/12 Mora IPR Judgment · 21 February 2013 · Romania