VATcodexEU VAT case law · Court of Justice and General Court

Article 78 Directive 2006/112/EC

Supply of goods or services

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

Open in the compendium27 cases ↓

Text of Article 78

The taxable amount shall include the following factors:

(a)taxes, duties, levies and charges, excluding the VAT itself;

(b)incidental expenses, such as commission, packing, transport and insurance costs, charged by the supplier to the customer.

For the purposes of point (b) of the first paragraph, Member States may regard expenses covered by a separate agreement as incidental expenses.

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

Case law on Article 78: 27 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 78 of Directive 2006/112/EC, most recent first.

  1. T-643/24 Credidam Judgment · 11 February 2026 · Romania
  2. C-427/23 Határ Diszkont Judgment · 1 August 2025 · cites Article 78(a)
  3. C-248/23 Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation) Judgment · 12 September 2024 · Hungary
  4. C-657/22 Bitulpetrolium Serv Judgment · 25 April 2024 · Romania
  5. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Judgment · 21 March 2024 · Poland · cites Article 78(a)
  6. C-377/23 Sancra Order · 5 February 2024 · Portugal
  7. C-180/22 Mensing II Opinion · 23 March 2023 · Germany
  8. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania
  9. C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Opinion · 8 September 2022 · Austria · cites Article 78(a)
  10. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom · cites Article 78(a)
  11. C-521/19 Tribunal Económico Administrativo Regional de Galicia Judgment · 1 July 2021 · Spain
  12. C-4/20 ALTI Opinion · 14 January 2021 · Bulgaria
  13. C-231/19 Blackrock Investment Management (UK) Opinion · 11 March 2020 · United Kingdom · cites Article 78(a)
  14. C-214/18 PSM K Judgment · 10 April 2019 · Poland · cites Article 78(a)
  15. C-295/17 Meo - Serviços de Comunicações e Multimédia Opinion · 7 June 2018 · Portugal · cites Article 78(a)
  16. C-648/16 Fontana Opinion · 22 March 2018 · Italy
  17. C-462/16 Boehringer Ingelheim Pharma Judgment · 20 December 2017 · Germany
  18. C-427/16 CHEZ Elektro Bulgaria and FrontEx International Judgment · 23 November 2017 · Bulgaria
  19. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Hungary · cites Article 78(b)
  20. C-256/14 Lisboagás GDL Judgment · 11 June 2015 · Portugal
  21. C-618/11 TVI Judgment · 5 December 2013 · Portugal · cites Article 78(a)
  22. C-249/12 Tulică and Plavoşin Judgment · 7 November 2013 · Romania · cites Article 78(a)
  23. C-189/11 Commission v Spain Judgment · 26 September 2013 · Spain · cites Article 78(a)
  24. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Poland
  25. C-106/10 Lidl & Companhia Judgment · 28 July 2011 · Portugal
  26. C-433/09 Commission v Austria Judgment · 22 December 2010 · Austria
  27. C-228/09 Commission v Poland Judgment · 20 May 2010 · Poland

VAT Committee guidelines on Article 78: 2

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