VATcodexEU VAT case law · Court of Justice and General Court

Article 74 Directive 2006/112/EC

Supply of goods or services

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

Open in the compendium16 cases ↓

Text of Article 74

Where a taxable person applies or disposes of goods forming part of his business assets, or where goods are retained by a taxable person, or by his successors, when his taxable economic activity ceases, as referred to in Articles 16 and 18, the taxable amount shall be the purchase price of the goods or of similar goods or, in the absence of a purchase price, the cost price, determined at the time when the application, disposal or retention takes place.

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

Case law on Article 74: 16 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 74 of Directive 2006/112/EC, most recent first.

  1. C-808/23 Högkullen Judgment · 3 July 2025 · Sweden
  2. C-72/24 Keladis I and Keladis II Opinion · 8 May 2025
  3. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Germany
  4. C-334/20 Amper Metal Judgment · 25 November 2021 · Hungary
  5. C-521/19 Tribunal Económico Administrativo Regional de Galicia Opinion · 4 March 2021 · Spain
  6. C-544/16 Marcandi Opinion · 7 March 2018 · United Kingdom
  7. C-229/15 Mateusiak Judgment · 16 June 2016 · Poland
  8. C-128/14 Het Oudeland Beheer Opinion · 15 October 2015 · Netherlands
  9. C-16/14 Property Development Company Judgment · 23 April 2015 · Belgium
  10. C-142/12 Marinov Judgment · 8 May 2013 · Bulgaria
  11. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland
  12. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands
  13. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Poland
  14. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · United Kingdom
  15. C-460/07 Puffer Opinion · 11 December 2008 · Austria
  16. C-371/07 Danfoss and AstraZeneca Opinion · 23 October 2008 · Denmark

VAT Committee guidelines on Article 74: 1

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