Article 83 Directive 2006/112/EC
Intra-Community acquisition of goods
Title VII · Taxable amount › Chapter 3 · Intra-Community acquisition of goods
Open in the compendium3 cases ↓
Text of Article 83
In respect of the intra-Community acquisition of goods, the taxable amount shall be established on the basis of the same factors as are used in accordance with Chapter 2 to determine the taxable amount for the supply of the same goods within the territory of the Member State concerned. In the case of the transactions, to be treated as intra-Community acquisitions of goods, referred to in Articles 21 and 22, 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 of the supply.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 83: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 83 of Directive 2006/112/EC, most recent first.
- C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Judgment · 8 March 2022 · United Kingdom
- C-106/10 Lidl & Companhia Judgment · 28 July 2011 · Portugal
- C-228/09 Commission v Poland Judgment · 20 May 2010 · Poland