VATcodexEU VAT case law · Court of Justice and General Court

Article 73 Directive 2006/112/EC

Supply of goods or services

Title VII · Taxable amount › Chapter 2 · Supply of goods or services

Open in the compendium220 cases ↓

Before 1 January 2007: Article 11 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 73

In respect of the supply of goods or services, other than as referred to in Articles 74 to 77, the taxable amount shall include everything which constitutes consideration obtained or to be obtained by the supplier, in return for the supply, from the customer or a third party, including subsidies directly linked to the price of the supply.

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

Case law on Article 73: 220 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 73 of Directive 2006/112/EC, most recent first.

  1. C-603/24 Stellantis Portugal Judgment · 13 May 2026 · cites Article 11A(1)(a) of the Sixth Directive
  2. T-233/25 Mokoryte Judgment · 22 April 2026
  3. C-472/24 Žaidimų valiuta Judgment · 5 March 2026 · Lithuania
  4. T-643/24 Credidam Judgment · 11 February 2026 · Romania
  5. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025 · cites Article 11A(1)(a), 11A(3)(c) of the Sixth Directive
  6. T-575/24 Digipolis Opinion · 22 October 2025
  7. C-436/24 Lyko Operations Opinion · 11 September 2025
  8. C-427/23 Határ Diszkont Judgment · 1 August 2025
  9. C-808/23 Högkullen Judgment · 3 July 2025 · Sweden
  10. C-615/23 Dyrektor Krajowej Informacji Skarbowej (Services de transport public) Judgment · 8 May 2025 · Poland
  11. C-744/23 Zlakov Opinion · 8 May 2025 · Bulgaria
  12. C-622/23 rhtb Judgment · 28 November 2024 · Austria
  13. C-248/23 Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation) Judgment · 12 September 2024 · Hungary
  14. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Judgment · 4 July 2024 · Latvia
  15. C-241/23 P Judgment · 8 May 2024 · Poland
  16. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany · cites Article 11A(1)(b) of the Sixth Directive
  17. C-68/23 Finanzamt O (Single-purpose vouchers) Judgment · 18 April 2024 · Germany
  18. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Judgment · 21 March 2024 · Poland
  19. C-377/23 Sancra Order · 5 February 2024 · Portugal
  20. C-288/22 Administration de l’Enregistrement, des Domaines et de la TVA (VAT – Member of a board of directors) Judgment · 21 December 2023 · Luxembourg
  21. C-314/22 Consortium Remi Group Opinion · 7 September 2023 · Bulgaria
  22. C-249/22 GIS Opinion · 25 May 2023 · Austria
  23. C-612/21 Gmina O. Judgment · 30 March 2023 · Poland
  24. C-180/22 Mensing II Opinion · 23 March 2023 · Germany
  25. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
  26. C-482/21 Euler Hermes Judgment · 9 February 2023 · Hungary
  27. C-616/21 Gmina L. Opinion · 10 November 2022 · Poland
  28. C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Opinion · 8 September 2022 · Austria
  29. C-227/21 HA.EN. Opinion · 5 May 2022 · Lithuania
  30. C-637/20 DSAB Destination Stockholm Opinion · 24 February 2022 · Sweden
  31. C-191/21 Ministère de l’Économie, des Finances et de la Relance Order · 10 February 2022 · France
  32. C-334/20 Amper Metal Judgment · 25 November 2021 · Hungary
  33. C-717/19 Boehringer Ingelheim Judgment · 6 October 2021 · Hungary
  34. C-299/20 Icade Promotion Judgment · 30 September 2021 · France
  35. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Opinion · 9 September 2021 · United Kingdom
  36. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom
  37. C-521/19 Tribunal Económico Administrativo Regional de Galicia Judgment · 1 July 2021 · Spain
  38. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Opinion · 1 July 2021 · Germany
  39. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg
  40. C-787/19 Commission v Austria (VAT – Travel agents) Judgment · 27 January 2021 · Austria
  41. C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
  42. C-335/19 E. (VAT – Reduction of the taxable amount) Judgment · 15 October 2020 · Poland
  43. C-501/19 UCMR - ADA Opinion · 1 October 2020 · Romania
  44. C-231/19 Blackrock Investment Management (UK) Opinion · 11 March 2020 · United Kingdom
  45. C-573/18 C and C (VAT and agricultural subsidies) Judgment · 9 October 2019 · Germany · cites Article 11A(1), 11A(1)(a) of the Sixth Directive
  46. C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Germany
  47. C-127/18 A-PACK CZ Judgment · 8 May 2019 · Czechia
  48. C-214/18 PSM K Judgment · 10 April 2019 · Poland
  49. C-410/17 A Judgment · 10 January 2019 · Finland
  50. C-51/18 Commission v Austria Judgment · 19 December 2018 · Austria
  51. C-672/17 Tratave Judgment · 6 December 2018 · Portugal
  52. C-295/17 Meo - Serviços de Comunicações e Multimédia Judgment · 22 November 2018 · Portugal
  53. C-648/16 Fontana Judgment · 21 November 2018 · Italy
  54. C-422/17 Skarpa Travel Opinion · 5 September 2018 · Poland
  55. C-544/16 Marcandi Judgment · 5 July 2018 · United Kingdom · cites Article 11A(3), 11A(3)(b) of the Sixth Directive
  56. C-153/17 Volkswagen Financial Services (UK) Opinion · 3 May 2018 · United Kingdom · cites Article 11A(1) of the Sixth Directive
  57. C-182/17 Nagyszénás Településszolgáltatási Nonprofit Kft. Judgment · 22 February 2018 · Hungary
  58. C-380/16 Commission v Germany Judgment · 8 February 2018 · Germany
  59. C-462/16 Boehringer Ingelheim Pharma Judgment · 20 December 2017 · Germany · cites Article 11A(1)(a) of the Sixth Directive
  60. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom · cites Article 11A(1)(a) of the Sixth Directive
  61. C-8/17 Biosafe - Indústria de Reciclagens Opinion · 30 November 2017 · Portugal
  62. C-246/16 Di Maura Judgment · 23 November 2017 · Italy · cites Article 11A(1)(a) of the Sixth Directive
  63. C-396/16 T-2 Opinion · 12 October 2017 · Slovenia
  64. C-404/16 Lombard Ingatlan Lízing Judgment · 12 October 2017 · Hungary
  65. C-251/16 Cussens and Others Opinion · 7 September 2017 · Ireland · cites Article 11A(1)(a) of the Sixth Directive
  66. C-38/16 Compass Contract Services Opinion · 2 March 2017 · United Kingdom · cites Article 11A(1)(a) of the Sixth Directive
  67. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Hungary
  68. C-432/15 Baštová Judgment · 10 November 2016 · Czechia
  69. C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria
  70. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Judgment · 12 May 2016 · Netherlands
  71. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Netherlands · cites Article 11A(1)(a), 11A(1)(b) of the Sixth Directive
  72. C-250/14 Air France-KLMand Hop!Brit-Air Judgment · 23 December 2015 · France
  73. C-256/14 Lisboagás GDL Judgment · 11 June 2015 · Portugal
  74. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium · cites Article 11A, 11A(1)(a), 11A(1)(b), 11A(2) of the Sixth Directive
  75. C-42/14 Wojskowa Agencja Mieszkaniowa w Warszawie Judgment · 16 April 2015 · Poland
  76. C-605/12 Welmory Judgment · 16 October 2014 · Poland
  77. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Netherlands · cites Article 11A(1)(b), 11A(1)(c) of the Sixth Directive
  78. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands
  79. C-589/12 GMAC UK Judgment · 3 September 2014 · United Kingdom · cites Article 11A of the Sixth Directive
  80. C-461/12 Granton Advertising Judgment · 12 June 2014 · Netherlands · cites Article 11A(1)(a), 11A(3)(b) of the Sixth Directive
  81. C-337/13 Almos Agrárkülkereskedelmi Judgment · 15 May 2014 · Hungary
  82. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · France · cites Article 11A(1)(a) of the Sixth Directive
  83. C-300/12 Ibero Tours Judgment · 16 January 2014 · Germany · cites Article 11A(1)(a), 11A(3) of the Sixth Directive
  84. C-618/11 TVI Judgment · 5 December 2013 · Portugal · cites Article 11A(1)(a), 11A(2), 11A(2)(a), 11A(3) of the Sixth Directive
  85. C-494/12 Dixons Retail Judgment · 21 November 2013 · United Kingdom · cites Article 11A(1), 11A(1)(a) of the Sixth Directive
  86. C-249/12 Tulică and Plavoşin Judgment · 7 November 2013 · Romania
  87. C-440/12 Metropol Spielstätten Judgment · 24 October 2013 · Germany
  88. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain · cites Article 11A(1)(a), 11A(3)(c) of the Sixth Directive
  89. C-283/12 Serebryannay vek Judgment · 26 September 2013 · Bulgaria
  90. C-236/11 Commission v Italy Judgment · 26 September 2013 · Italy · cites Article 11A(3)(c) of the Sixth Directive
  91. C-269/11 Commission v Czech Republic Judgment · 26 September 2013 · Czechia · cites Article 11A(3)(c) of the Sixth Directive
  92. C-293/11 Commission v Greece Judgment · 26 September 2013 · Greece
  93. C-450/11 Commission v Portugal Judgment · 26 September 2013 · Portugal
  94. C-193/11 Commission v Poland Judgment · 26 September 2013 · Poland
  95. C-296/11 Commission v France Judgment · 26 September 2013 · France · cites Article 11A(3)(c) of the Sixth Directive
  96. C-309/11 Commission v Finland Judgment · 26 September 2013 · Finland
  97. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Belgium · cites Article 11A(1), 11A(1)(c), 11A(2), 11A(3) of the Sixth Directive
  98. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 11A(1)(a) of the Sixth Directive
  99. C-142/12 Marinov Judgment · 8 May 2013 · Bulgaria
  100. C-153/12 Sani treyd Order · 21 March 2013 · Bulgaria
  101. C-19/12 Efir Judgment · 7 March 2013 · Bulgaria
  102. C-643/11 LVK Judgment · 31 January 2013 · Bulgaria
  103. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland
  104. C-549/11 Orfey Judgment · 19 December 2012 · Bulgaria
  105. C-310/11 Grattan Judgment · 19 December 2012 · United Kingdom · cites Article 11A, 11A(1)(a) of the Sixth Directive
  106. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands · cites Article 11(1)(b), 11A(1)(b) of the Sixth Directive
  107. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal
  108. C-377/11 International Bingo Technology Judgment · 19 July 2012 · Spain · cites Article 11A(1)(a) of the Sixth Directive
  109. C-334/10 X Judgment · 19 July 2012 · Netherlands · cites Article 11A(1)(c) of the Sixth Directive
  110. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Bulgaria · cites Article 11A(1)(a) of the Sixth Directive
  111. C-594/10 van Laarhoven Judgment · 16 February 2012 · Netherlands · cites Article 11A(1)(c) of the Sixth Directive
  112. C-25/11 Varzim Sol Judgment · 16 February 2012 · Portugal · cites Article 11A(1)(a) of the Sixth Directive
  113. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Poland
  114. C-69/11 Connoisseur Belgium Order · 9 December 2011 · Belgium · cites Article 11A(1)(a) of the Sixth Directive
  115. C-106/10 Lidl & Companhia Judgment · 28 July 2011 · Portugal
  116. C-93/10 GFKL Financial Services Opinion · 14 July 2011 · Germany · cites Article 11A(1)(a) of the Sixth Directive
  117. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Spain · cites Article 11A, 11A(1), 11A(1)(a), 11A(1)(b) of the Sixth Directive
  118. C-489/09 Vandoorne Judgment · 27 January 2011 · Belgium
  119. C-438/09 Dankowski Judgment · 22 December 2010 · Poland · cites Article 11(1) of the Sixth Directive
  120. C-433/09 Commission v Austria Judgment · 22 December 2010 · Austria
  121. C-540/09 Skandinaviska Enskilda Banken Opinion · 16 December 2010 · Sweden · cites Article 11(1) of the Sixth Directive
  122. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 11A(1) of the Sixth Directive
  123. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
  124. C-395/09 Oasis East Judgment · 30 September 2010 · Poland
  125. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia
  126. C-311/09 Commission v Poland Judgment · 6 May 2010 · Poland
  127. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Netherlands · cites Article 11(4) of the Sixth Directive
  128. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 11A(1)(b), 11A(1)(c) of the Sixth Directive
  129. C-302/07 J D Wetherspoon Judgment · 5 March 2009 · United Kingdom · cites Article 11A(1)(a) of the Sixth Directive
  130. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 11A(1)(c) of the Sixth Directive
  131. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark · cites Article 11A(1)(c) of the Sixth Directive
  132. C-484/06 Koninklijke Ahold Judgment · 10 July 2008 · Netherlands · cites Article 11A, 11A(1)(a) of the Sixth Directive
  133. C-124/07 Beheer Judgment · 3 April 2008 · Netherlands
  134. C-425/06 Part Service Judgment · 21 February 2008 · Italy · cites Article 11A(1), 11A(1)(a) of the Sixth Directive
  135. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · France · cites Article 11A(1)(a) of the Sixth Directive
  136. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Netherlands
  137. C-72/05 Wollny Judgment · 14 September 2006 · Germany · cites Article 11A(1)(c) of the Sixth Directive
  138. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Netherlands · cites Article 11A(1)(a) of the Sixth Directive
  139. C-98/05 De Danske Bilimportører Judgment · 1 June 2006 · Denmark · cites Article 11A(1)(a), 11A(2), 11A(2)(a), 11A(3) of the Sixth Directive
  140. C-128/05 Commission v Austria Opinion · 27 April 2006 · Austria
  141. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Netherlands · cites Article 11A(1) of the Sixth Directive
  142. C-243/03 Commission v France Judgment · 6 October 2005 · France · cites Article 11A(1)(a) of the Sixth Directive
  143. C-204/03 Commission v Spain Judgment · 6 October 2005 · Spain · cites Article 11A(1)(a) of the Sixth Directive
  144. C-280/04 Jyske Finans Opinion · 22 September 2005 · Denmark · cites Article 11A(1)(a) of the Sixth Directive
  145. C-415/04 Stichting Kinderopvang Enschede Opinion · 15 September 2005 · Netherlands · cites Article 11A(1) of the Sixth Directive
  146. C-291/03 MyTravel Opinion · 12 May 2005 · United Kingdom · cites Article 11A(1)(a) of the Sixth Directive
  147. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Netherlands · cites Article 11(1)(b) of the Sixth Directive
  148. C-305/03 Commission v United Kingdom Opinion · 24 February 2005 · United Kingdom · cites Article 11A(1)(a) of the Sixth Directive
  149. C-465/03 Kretztechnik Opinion · 24 February 2005 · Austria
  150. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Sweden · cites Article 11A(1), 11A(1)(a), 11A(1)(b), 11A(1)(c) of the Sixth Directive
  151. C-434/03 Charles and Charles-Tijmens Opinion · 20 January 2005 · Netherlands · cites Article 11(1), 11(4), 11A(1) of the Sixth Directive
  152. C-381/01 Commission v Italy Judgment · 15 July 2004 · Italy · cites Article 11A(1), 11A(1)(a) of the Sixth Directive
  153. C-495/01 Commission v Finland Judgment · 15 July 2004 · Finland · cites Article 11A(1)(a) of the Sixth Directive
  154. C-463/02 Commission v Sweden Judgment · 15 July 2004 · Sweden · cites Article 11A(1)(a) of the Sixth Directive
  155. C-144/02 Commission v Germany Judgment · 15 July 2004 · Germany · cites Article 11A(1)(a) of the Sixth Directive
  156. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 11A(1)(a) of the Sixth Directive
  157. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Netherlands · cites Article 11A(1)(b) of the Sixth Directive
  158. C-269/00 Seeling Judgment · 8 May 2003 · Germany · cites Article 11A(1)(c) of the Sixth Directive
  159. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Germany · cites Article 11A(1)(a), 11A(1)(b), 11A(1)(c), 11A(1)(d) of the Sixth Directive
  160. C-398/99 Yorkshire Co-operatives Judgment · 16 January 2003 · United Kingdom · cites Article 11A(1), 11A(1)(a), 11A(2), 11A(3) of the Sixth Directive
  161. C-427/98 Commission v Germany Judgment · 15 October 2002 · Germany · cites Article 11A(1)(a), 11A(3)(b) of the Sixth Directive
  162. C-498/99 Town & County Factors Judgment · 17 September 2002 · United Kingdom · cites Article 11A(1), 11A(1)(a) of the Sixth Directive
  163. C-149/01 First Choice Holidays Opinion · 12 September 2002 · United Kingdom · cites Article 11A(1)(a) of the Sixth Directive
  164. C-62/00 Marks & Spencer Judgment · 11 July 2002 · United Kingdom · cites Article 11A, 11A(1), 11A(1)(a) of the Sixth Directive
  165. C-353/00 Keeping Newcastle Warm Judgment · 13 June 2002 · United Kingdom · cites Article 11A(1), 11A(1)(a) of the Sixth Directive
  166. C-184/00 Office des produits wallons Judgment · 22 November 2001 · Belgium · cites Article 11A, 11A(1), 11A(1)(a) of the Sixth Directive
  167. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 11(1)(b) of the Sixth Directive
  168. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 11A(1)(a) of the Sixth Directive
  169. C-380/99 Bertelsmann Judgment · 3 July 2001 · Germany · cites Article 11A(1)(a), 11A(2)(b) of the Sixth Directive
  170. C-338/98 Commission v Netherlands Opinion · 31 May 2001 · Netherlands
  171. C-86/99 Freemans Judgment · 29 May 2001 · United Kingdom · cites Article 11A, 11A(1)(a), 11A(2), 11A(3) of the Sixth Directive
  172. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Germany · cites Article 11A(1)(b) of the Sixth Directive
  173. C-34/99 Primback Judgment · 15 May 2001 · United Kingdom · cites Article 11A(1)(a), 11A(3) of the Sixth Directive
  174. C-404/99 Commission v France Judgment · 29 March 2001 · France · cites Article 11A(1), 11A(1)(a), 11A(3) of the Sixth Directive
  175. C-150/99 Stockholm Lindöpark Opinion · 26 September 2000 · Sweden
  176. C-415/98 Bakcsi Opinion · 13 April 2000 · Germany
  177. C-400/98 Breitsohl Opinion · 16 December 1999 · Germany · cites Article 11A(1), 11A(1)(b) of the Sixth Directive
  178. C-437/97 EKW and Wein & Co Opinion · 1 July 1999 · Austria
  179. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · United Kingdom · cites Article 11A(1), 11A(1)(b), 11A(3)(b) of the Sixth Directive
  180. C-305/97 Royscot and Others Opinion · 21 January 1999 · United Kingdom · cites Article 11(1), 11(4) of the Sixth Directive
  181. C-308/96 Madgett andBaldwin Judgment · 22 October 1998 · United Kingdom · cites Article 11A(1)(a), 11A(3)(c) of the Sixth Directive
  182. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · United Kingdom · cites Article 11A(1)(a), 11A(1)(b) of the Sixth Directive
  183. C-283/95 Fischer Judgment · 11 June 1998 · Germany · cites Article 11A(1)(a), 11A(2)(a) of the Sixth Directive
  184. C-85/97 SFI v Belgian State Opinion · 19 May 1998 · Belgium · cites Article 11A(1)(c) of the Sixth Directive
  185. C-384/95 Landboden-Agrardienste Judgment · 18 December 1997 · Germany · cites Article 11A(1)(a) of the Sixth Directive
  186. C-318/96 SPAR Opinion · 20 November 1997 · Austria · cites Article 11A(1)(a) of the Sixth Directive
  187. C-116/96 Reisebüro Binder Opinion · 17 July 1997 · Germany · cites Article 11A(1) of the Sixth Directive
  188. C-330/95 Goldsmiths Judgment · 3 July 1997 · United Kingdom · cites Article 11A, 11A(1)(a) of the Sixth Directive
  189. C-63/96 Skripalle Judgment · 29 May 1997 · Germany · cites Article 11A(1), 11A(1)(a), 11A(1)(c) of the Sixth Directive
  190. C-286/94 Molenheide Opinion · 20 March 1997 · Belgium · cites Article 11A(1) of the Sixth Directive
  191. C-288/94 Argos Distributors Judgment · 24 October 1996 · United Kingdom · cites Article 11A(1)(a), 11A(1)(d), 11A(3)(b) of the Sixth Directive
  192. C-317/94 Elida Gibbs Judgment · 24 October 1996 · United Kingdom · cites Article 11A(1), 11A(1)(a), 11A(2), 11A(3) of the Sixth Directive
  193. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 11A(1)(c) of the Sixth Directive
  194. C-215/94 Mohr Judgment · 29 February 1996 · Germany · cites Article 11A(1)(a) of the Sixth Directive
  195. C-62/93 BP Supergas Judgment · 6 July 1995 · Greece · cites Article 11(3), 11A(1), 11A(1)(a), 11A(3)(b) of the Sixth Directive
  196. C-453/93 Bulthuis-Griffioen Opinion · 8 June 1995 · Netherlands · cites Article 11(1) of the Sixth Directive
  197. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom
  198. C-33/93 Empire Stores Judgment · 2 June 1994 · United Kingdom · cites Article 11A(1)(a), 11A(1)(b), 11A(3)(b) of the Sixth Directive
  199. C-38/93 Glawe Judgment · 5 May 1994 · Germany · cites Article 11A(1)(a), 11A(3)(b) of the Sixth Directive
  200. C-16/93 Tolsma Judgment · 3 March 1994 · Netherlands · cites Article 11A(1) of the Sixth Directive
  201. C-281/91 Muys’ en De Winter’s Bouw- en Aannemingsbedrijf Judgment · 27 October 1993 · Netherlands · cites Article 11A(1)(a), 11A(2)(b), 11A(3)(a) of the Sixth Directive
  202. C-10/92 Balocchi Judgment · 20 October 1993 · Italy
  203. C-18/92 Bally Judgment · 25 May 1993 · Belgium · cites Article 11A, 11A(1), 11A(1)(a), 11A(2) of the Sixth Directive
  204. C-131/91 'K' Line Air Service Europe Judgment · 9 July 1992 · Belgium · cites Article 11A(1)(a) of the Sixth Directive
  205. C-20/91 De Jong Judgment · 6 May 1992 · Netherlands · cites Article 11A(1)(b) of the Sixth Directive
  206. C-186/89 Van Tiem Opinion · 25 September 1990 · Netherlands
  207. C-126/88 Boots Company Judgment · 27 March 1990 · United Kingdom
  208. C-251/88 Commission v Germany Opinion · 22 February 1990 · Germany
  209. C-50/88 Kühne v Finanzamt München Iil Judgment · 27 June 1989 · Germany · cites Article 11A(1)(c) of the Sixth Directive
  210. C-230/87 Naturally Yours Cosmetics Judgment · 23 November 1988 · United Kingdom
  211. C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Judgment · 12 July 1988 · United Kingdom
  212. C-10/87 The Queen v Customs and Excise, ex parte Tattersalls Ltd Opinion · 24 March 1988 · United Kingdom
  213. C-391/85 Commission v Belgium Judgment · 4 February 1988 · Belgium
  214. C-17/84 Commission v Ireland Judgment · 10 July 1985 · Ireland
  215. C-16/84 Commission v Netherlands Judgment · 10 July 1985 · Netherlands · cites Article 11A(1)(a) of the Sixth Directive
  216. C-47/84 Staatssecretaris van Financiën v Schul Judgment · 21 May 1985 · Netherlands
  217. C-5/84 Direct Cosmetics Judgment · 13 February 1985 · United Kingdom · cites Article 11(3) of the Sixth Directive
  218. C-324/82 Commission v Belgium Judgment · 10 April 1984 · Belgium · cites Article 11A of the Sixth Directive
  219. C-222/81 Bausystem v Finanzamt München für Körperschaften Judgment · 1 July 1982 · Germany · cites Article 11A(1)(a), 11A(2), 11A(3) of the Sixth Directive
  220. C-15/81 Schul Judgment · 5 May 1982 · Netherlands

VAT Committee guidelines on Article 73: 12

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