VATcodexEU VAT case law · Court of Justice and General Court

Article 85 Directive 2006/112/EC

Importation of goods

Title VII · Taxable amount › Chapter 4 · Importation of goods

Open in the compendium13 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 85

In respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force.

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

Case law on Article 85: 13 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 85 of Directive 2006/112/EC, most recent first.

  1. C-72/24 Keladis I and Keladis II Judgment · 29 January 2026 · Greece
  2. C-461/21 Cartrans Preda Judgment · 7 September 2023 · Romania
  3. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Judgment · 8 March 2022 · United Kingdom
  4. C-273/16 Federal Express Europe Judgment · 4 October 2017 · Italy
  5. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands
  6. C-642/11 Stroy trans Judgment · 31 January 2013 · Bulgaria
  7. C-414/10 Véleclair Opinion · 17 November 2011 · France · cites Article 11B(6) of the Sixth Directive
  8. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia · cites Article 11B(3)(a) of the Sixth Directive
  9. C-491/04 Dollond & Aitchison Judgment · 23 February 2006 · United Kingdom · cites Article 11B(1) of the Sixth Directive
  10. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · United Kingdom · cites Article 11B(1), 11B(6) of the Sixth Directive
  11. C-41/04 Levob Verzekeringen and OV Bank Opinion · 12 May 2005 · Netherlands · cites Article 11B(1) of the Sixth Directive
  12. C-39/85 Bergeres-Becque v Service interrégional des douanes Judgment · 23 January 1986 · France · cites Article 11B(1) of the Sixth Directive
  13. C-47/84 Staatssecretaris van Financiën v Schul Opinion · 5 March 1985 · Netherlands · cites Article 11B(3)(a) of the Sixth Directive

VAT Committee guidelines on Article 85: 1

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