VATcodexEU VAT case law · Court of Justice and General Court

Article 9 Directive 2006/112/EC

Taxable persons

Title III · Taxable persons

Open in the compendium297 cases ↓

Before 1 January 2007: Article 4 of Sixth Directive 77/388/EEC, according to the correlation table in Annex XII. The wording is not identical.

Text of Article 9

1.‘Taxable person’ shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.

Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as ‘economic activity’. The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity.

2.In addition to the persons referred to in paragraph 1, any person who, on an occasional basis, supplies a new means of transport, which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall be regarded as a taxable person.

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

Case law on Article 9: 297 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 9 of Directive 2006/112/EC, most recent first.

  1. T-268/25 Sampension Livsforsikring Judgment · 15 July 2026
  2. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Judgment · 17 June 2026 · cites Article 9(1)
  3. T-444/25 Cavert Judgment · 10 June 2026 · cites Article 9(1)
  4. T-233/25 Mokoryte Judgment · 22 April 2026 · cites Article 9(1)
  5. C-527/24 Harry et Associés Judgment · 12 March 2026 · Italy · cites Article 9(1)
  6. T-575/24 Digipolis Judgment · 25 February 2026 · Belgium · cites Article 9(1)
  7. C-796/23 Česká síť (Partners in a ‘company’) Judgment · 11 December 2025 · Czechia · cites Article 9(1)
  8. C-565/24 P-GmbH & Co. KG (Coffee trips) Opinion · 27 November 2025 · cites Article 4(1) of the Sixth Directive
  9. C-232/24 Kosmiro Judgment · 23 October 2025 · Finland · cites Article 9(1)
  10. C-744/23 Zlakov Judgment · 23 October 2025 · Bulgaria · cites Article 9(1)
  11. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Bulgaria · cites Article 9(1)
  12. C-726/23 Arcomet Towercranes Judgment · 4 September 2025 · Romania · cites Article 9(1)
  13. C-213/24 Grzera Judgment · 3 April 2025 · Poland · cites Article 9(1)
  14. C-808/23 Högkullen Opinion · 6 March 2025 · Sweden
  15. C-680/23 Modexel Judgment · 5 December 2024 · Portugal · cites Article 9(1)
  16. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  17. C-182/23 Makowit Judgment · 11 July 2024 · Poland · cites Article 9(1)
  18. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Judgment · 4 July 2024 · Latvia · cites Article 9(1)
  19. C-179/23 Credidam Judgment · 4 July 2024 · Romania · cites Article 9(1)
  20. C-243/23 Drebers Opinion · 6 June 2024 · Belgium
  21. C-341/22 Feudi di San Gregorio Aziende Agricole Judgment · 7 March 2024 · Italy · cites Article 9(1)
  22. C-674/22 Gemeente Dinkelland Judgment · 22 February 2024 · Netherlands
  23. C-442/22 Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee) Judgment · 30 January 2024 · Poland
  24. 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 · cites Article 9(1)
  25. C-519/22 MAX7 Design Opinion · 14 December 2023
  26. C-344/22 Gemeinde A Judgment · 13 July 2023 · Germany · cites Article 9(1)
  27. C-677/21 Fluvius Antwerpen Judgment · 27 April 2023 · Belgium · cites Article 9(1)
  28. C-616/21 Gmina L. Judgment · 30 March 2023 · Poland · cites Article 9(1)
  29. C-612/21 Gmina O. Judgment · 30 March 2023 · Poland · cites Article 9(1)
  30. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Romania · cites Article 9(1)
  31. C-141/20 Norddeutsche Gesellschaft für Diakonie Judgment · 1 December 2022 · Germany · cites Article 9(1)
  32. C-512/21 Aquila Part Prod Com Judgment · 1 December 2022 · Hungary · cites Article 9(1)
  33. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Germany · cites Article 4(1) of the Sixth Directive
  34. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Bulgaria
  35. C-293/21 Vittamed technologijos Judgment · 6 October 2022 · Lithuania
  36. C-98/21 Finanzamt R (Deduction of VAT linked to a shareholder contribution) Judgment · 8 September 2022 · Germany · cites Article 9(1)
  37. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · Romania · cites Article 9(1)
  38. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Opinion · 12 May 2022 · Poland · cites Article 9(1)
  39. C-227/21 HA.EN. Opinion · 5 May 2022 · Lithuania
  40. C-697/20 Dyrektor Izby Skarbowej w L. (Loss of flat-rate farmer status) Judgment · 24 March 2022 · Poland · cites Article 9(1)
  41. C-191/21 Ministère de l’Économie, des Finances et de la Relance Order · 10 February 2022 · France · cites Article 9(1)
  42. C-90/20 Apcoa Parking Danmark Judgment · 20 January 2022 · Denmark · cites Article 9(1)
  43. C-513/20 Termas Sulfurosas de Alcafache Judgment · 13 January 2022 · Portugal · cites Article 9(2)
  44. C-154/20 Kemwater ProChemie Judgment · 9 December 2021 · Czechia · cites Article 9(1)
  45. C-281/20 Ferimet Judgment · 11 November 2021 · Spain · cites Article 9(1)
  46. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Hungary · cites Article 9(1)
  47. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Germany · cites Article 9(1)
  48. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Opinion · 1 July 2021 · Germany · cites Article 9(1)
  49. C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others Judgment · 3 June 2021 · Romania · cites Article 9(1)
  50. C-299/20 Icade Promotion Opinion · 20 May 2021 · France · cites Article 9(1)
  51. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Sweden · cites Article 9(1)
  52. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Luxembourg · cites Article 9(1)
  53. C-868/19 Finanzamt für Körperschaften Berlin Judgment · 15 April 2021 · Germany
  54. C-21/20 Balgarska natsionalna televizia Opinion · 25 March 2021 · Bulgaria · cites Article 9(1)
  55. C-812/19 Danske Bank Judgment · 11 March 2021 · Sweden · cites Article 9(1)
  56. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Judgment · 25 February 2021 · Poland · cites Article 9(1)
  57. C-655/19 AJFP Sibiu and DGRFP Braşov Judgment · 20 January 2021 · Romania · cites Article 9(1)
  58. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Germany · cites Article 9(1)
  59. C-801/19 Franck Judgment · 17 December 2020 · Croatia · cites Article 9(1)
  60. C-77/19 Kaplan International Colleges UK Judgment · 18 November 2020 · United Kingdom · cites Article 9(1)
  61. C-42/19 Sonaecom Judgment · 12 November 2020 · Portugal · cites Article 9(1)
  62. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Romania · cites Article 9(1)
  63. C-593/19 SK Telecom Opinion · 22 October 2020 · Austria · cites Article 9(1)
  64. C-312/19 Valstybinė mokesčių inspekcija (Joint activity agreement) Judgment · 16 September 2020 · Lithuania · cites Article 9(1)
  65. C-424/19 UR (Liability of lawyers to VAT) Judgment · 16 July 2020 · Romania · cites Article 9(1)
  66. C-716/18 AJPF Caraş-Severin and DGRFP Timişoara Judgment · 9 July 2020 · Romania · cites Article 9(1)
  67. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Romania · cites Article 9(1)
  68. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Portugal · cites Article 9(1)
  69. C-420/18 IO (VAT – Activities of a member of a supervisory board) Judgment · 13 June 2019 · Netherlands · cites Article 9(1)
  70. C-566/17 Związek Gmin Zagłębia Miedziowego Judgment · 8 May 2019 · Poland · cites Article 9(1)
  71. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · France · cites Article 9(1)
  72. C-214/18 PSM K Judgment · 10 April 2019 · Poland · cites Article 9(1)
  73. C-145/18 Regards Photographiques Opinion · 7 March 2019 · France · cites Article 9(1)
  74. C-562/17 Nestrade Judgment · 14 February 2019 · Spain
  75. C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · France · cites Article 9(1)
  76. C-295/17 Meo - Serviços de Comunicações e Multimédia Judgment · 22 November 2018 · Portugal · cites Article 9(1)
  77. C-502/17 C&D Foods Acquisition Judgment · 8 November 2018 · Denmark · cites Article 9(1)
  78. C-153/17 Volkswagen Financial Services (UK) Judgment · 18 October 2018 · United Kingdom · cites Article 9(1)
  79. C-249/17 Ryanair Judgment · 17 October 2018 · Ireland · cites Article 9(1)
  80. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal · cites Article 9(1)
  81. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Poland · cites Article 9(1)
  82. C-320/17 Marle Participations Judgment · 5 July 2018 · France · cites Article 9(1)
  83. C-665/16 Gmina Wrocław Judgment · 13 June 2018 · Poland · cites Article 9(1)
  84. C-421/17 Polfarmex Judgment · 13 June 2018 · Poland · cites Article 9(1)
  85. C-566/16 Vámos Judgment · 17 May 2018 · Hungary · cites Article 9(1)
  86. C-533/16 Volkswagen Judgment · 21 March 2018 · Slovakia · cites Article 9(1)
  87. C-182/17 Nagyszénás Településszolgáltatási Nonprofit Kft. Judgment · 22 February 2018 · Hungary · cites Article 9(1)
  88. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · United Kingdom · cites Article 4(1) of the Sixth Directive
  89. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Poland · cites Article 9(1)
  90. C-374/16 Geissel Judgment · 15 November 2017 · Germany · cites Article 9(1)
  91. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Bulgaria · cites Article 9(1)
  92. C-552/16 Wind Inovation 1 Judgment · 9 November 2017 · Bulgaria · cites Article 9(1)
  93. C-441/16 SMS Group Judgment · 21 September 2017 · Romania · cites Article 9(1)
  94. C-392/16 Marcu Judgment · 6 July 2017 · Romania · cites Article 9(1)
  95. C-101/16 Paper Consult Opinion · 31 May 2017 · Romania · cites Article 9(1)
  96. C-36/16 Posnania Investment Judgment · 11 May 2017 · Poland · cites Article 9(1)
  97. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Luxembourg · cites Article 9(1)
  98. C-326/15 DNB Banka Opinion · 1 March 2017 · Latvia · cites Article 9(1)
  99. C-21/16 Euro Tyre Judgment · 9 February 2017 · Portugal · cites Article 9(1)
  100. C-344/15 National Roads Authority Judgment · 19 January 2017 · Ireland · cites Article 9(1)
  101. C-28/16 MVM Order · 12 January 2017 · Hungary · cites Article 9(1)
  102. C-432/15 Baštová Judgment · 10 November 2016 · Czechia · cites Article 9(1)
  103. C-446/15 Signum Alfa Sped Order · 10 November 2016 · Hungary
  104. C-24/15 Plöckl Judgment · 20 October 2016 · Germany · cites Article 4(1) of the Sixth Directive
  105. C-340/15 Nigl and Others Judgment · 12 October 2016 · Austria · cites Article 9(1)
  106. C-576/15 Maya Marinova Judgment · 5 October 2016 · Bulgaria · cites Article 9(1)
  107. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  108. C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · Belgium
  109. C-55/16 Evo Bus Order · 30 June 2016 · Romania
  110. C-267/15 Gemeente Woerden Judgment · 22 June 2016 · Netherlands · cites Article 9(1)
  111. C-393/15 ESET Order · 21 June 2016 · Poland
  112. C-263/15 Lajvér Judgment · 2 June 2016 · Hungary · cites Article 9(1)
  113. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Judgment · 12 May 2016 · Netherlands · cites Article 9(1)
  114. C-226/14 Eurogate Distribution and DHL Hub Leipzig Opinion · 12 January 2016 · Germany · cites Article 9(1)
  115. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Hungary · cites Article 9(1)
  116. C-174/14 Saudaçor Judgment · 29 October 2015 · Portugal · cites Article 9(1)
  117. C-126/14 Sveda Judgment · 22 October 2015 · Lithuania · cites Article 9(1)
  118. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Poland · cites Article 4(1), 4(2) of the Sixth Directive
  119. C-424/14 Balogh Order · 30 September 2015 · Hungary
  120. C-276/14 Gmina Wrocław Judgment · 29 September 2015 · Poland · cites Article 9(1)
  121. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Bulgaria · cites Article 9(1)
  122. C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Germany · cites Article 4(2) of the Sixth Directive
  123. C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Romania · cites Article 9(1)
  124. C-331/14 Trgovina Prizma Judgment · 9 July 2015 · Slovenia · cites Article 4(1), 4(2) of the Sixth Directive
  125. C-256/14 Lisboagás GDL Judgment · 11 June 2015 · Portugal · cites Article 9(1)
  126. C-499/13 Macikowski Judgment · 26 March 2015 · Poland · cites Article 9(1)
  127. C-594/13 ‘go fair’ Zeitarbeit Judgment · 12 March 2015 · Germany · cites Article 9(1)
  128. C-72/13 Gmina Wrocław Order · 26 February 2015
  129. C-584/13 Mapfre asistencia and Mapfre warranty Opinion · 4 February 2015 · France · cites Article 4(1) of the Sixth Directive
  130. C-446/13 Fonderie 2A Judgment · 2 October 2014 · France · cites Article 4(2) of the Sixth Directive
  131. C-7/13 Skandia America (USA), filial Sverige Judgment · 17 September 2014 · Sweden · cites Article 9(1)
  132. C-204/13 Malburg Judgment · 13 March 2014 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  133. C-33/13 Jagiełło Order · 6 February 2014 · Poland
  134. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · France · cites Article 4(1), 4(2) of the Sixth Directive
  135. C-26/12 PPG Holdings Judgment · 18 July 2013 · Netherlands · cites Article 9(1)
  136. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Judgment · 20 June 2013 · Austria · cites Article 4(1), 4(2) of the Sixth Directive
  137. C-62/12 Kostov Judgment · 13 June 2013 · Bulgaria · cites Article 9(1), (2)
  138. C-622/11 Pactor Vastgoed Opinion · 30 May 2013 · Netherlands · cites Article 4(1) of the Sixth Directive
  139. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Netherlands
  140. C-74/11 Commission v Finland Judgment · 25 April 2013 · Finland
  141. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark
  142. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · United Kingdom · cites Article 9(1), (2)
  143. C-109/11 Commission v Czech Republic Judgment · 25 April 2013 · Czechia
  144. C-85/11 Commission v Ireland Judgment · 9 April 2013 · Ireland · cites Article 9(1), (2)
  145. C-527/11 Ablessio Judgment · 14 March 2013 · Latvia · cites Article 9(1)
  146. C-108/11 Commission v Ireland Judgment · 14 March 2013 · Ireland · cites Article 9(1)
  147. C-563/11 Forvards V Order · 28 February 2013 · Latvia
  148. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Germany
  149. C-285/11 Bonik Judgment · 6 December 2012 · Bulgaria · cites Article 9(1)
  150. C-257/11 Gran Via Moineşti Judgment · 29 November 2012 · Romania · cites Article 9(1)
  151. C-480/10 Commission v Sweden Opinion · 27 November 2012 · Sweden
  152. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Netherlands
  153. C-587/10 VSTR Judgment · 27 September 2012 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  154. C-324/11 Tóth Judgment · 6 September 2012 · Hungary · cites Article 9(1)
  155. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Portugal · cites Article 4(2) of the Sixth Directive
  156. C-263/11 Rēdlihs Judgment · 19 July 2012 · Latvia · cites Article 9(1)
  157. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Hungary · cites Article 9(1)
  158. C-436/10 BLM Judgment · 29 March 2012 · Belgium · cites Article 4(1), 4(2) of the Sixth Directive
  159. C-153/11 Klub Judgment · 22 March 2012 · Bulgaria · cites Article 9(1)
  160. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Poland · cites Article 9(1)
  161. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Bulgaria · cites Article 9(1)
  162. C-93/10 GFKL Financial Services Judgment · 27 October 2011 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  163. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Germany · cites Article 4(1) of the Sixth Directive
  164. C-180/10 Słaby and Others Judgment · 15 September 2011 · Poland · cites Article 9(1)
  165. C-427/10 Banca Antoniana Popolare Veneta Opinion · 15 September 2011 · Italy · cites Article 4(1) of the Sixth Directive
  166. C-103/09 Weald Leasing Opinion · 26 October 2010 · United Kingdom · cites Article 4(1) of the Sixth Directive
  167. C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Lithuania · cites Article 9(1)
  168. C-277/09 RBS Deutschland Holdings Opinion · 30 September 2010 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  169. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  170. C-156/09 Verigen Transplantation Service International Opinion · 29 July 2010 · Germany
  171. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Latvia
  172. C-97/09 Schmelz Opinion · 17 June 2010 · Austria · cites Article 9(1)
  173. C-582/08 Commission v United Kingdom Opinion · 20 May 2010 · United Kingdom
  174. C-84/09 X Opinion · 6 May 2010 · Sweden · cites Article 9(1)
  175. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Netherlands · cites Article 9(1)
  176. C-473/08 Eulitz Judgment · 28 January 2010 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  177. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Netherlands
  178. C-154/08 Commission v Spain Judgment · 12 November 2009 · Spain · cites Article 4(1), 4(2) of the Sixth Directive
  179. C-29/08 SKF Judgment · 29 October 2009 · Sweden · cites Article 9(1)
  180. C-246/08 Commission v Finland Judgment · 29 October 2009 · Finland · cites Article 4(1), 4(2) of the Sixth Directive
  181. C-267/08 SPÖ Landesorganisation Kärnten Judgment · 6 October 2009 · Austria · cites Article 4(1), 4(2) of the Sixth Directive
  182. C-554/07 Commission v Ireland Judgment · 16 July 2009 · Ireland · cites Article 4(1), 4(2) of the Sixth Directive
  183. C-377/08 EGN Judgment · 2 July 2009 · Italy · cites Article 4(1), 4(2) of the Sixth Directive
  184. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  185. C-460/07 Puffer Judgment · 23 April 2009 · Austria · cites Article 4(1), 4(2) of the Sixth Directive
  186. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Opinion · 22 December 2008 · Netherlands · cites Article 4(1) of the Sixth Directive
  187. C-572/07 RLRE Tellmer Property Opinion · 9 December 2008 · Czechia · cites Article 4(1), 4(2) of the Sixth Directive
  188. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Sweden · cites Article 9(1)
  189. C-288/07 Isle of Wight Council and Others Judgment · 16 September 2008 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  190. C-162/07 Ampliscientifica and Amplifin Judgment · 22 May 2008 · Italy · cites Article 4(1) of the Sixth Directive
  191. C-456/07 Mihal Order · 21 May 2008 · Slovakia
  192. C-437/06 Securenta Judgment · 13 March 2008 · Germany
  193. C-408/06 Götz Judgment · 13 December 2007 · Germany · cites Article 4(2) of the Sixth Directive
  194. C-355/06 van der Steen Judgment · 18 October 2007 · Netherlands · cites Article 9(1)
  195. C-442/05 Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien Opinion · 10 July 2007 · Germany · cites Article 4(1) of the Sixth Directive
  196. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  197. C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  198. C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Austria · cites Article 4(1), 4(2) of the Sixth Directive
  199. C-434/05 Horizon College Opinion · 8 March 2007 · Germany, Netherlands · cites Article 9(1)
  200. C-435/05 Investrand Judgment · 8 February 2007 · Netherlands
  201. C-401/05 VDP Dental Laboratory Opinion · 7 September 2006 · Netherlands · cites Article 4(2) of the Sixth Directive
  202. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Belgium · cites Article 4(1), 4(2) of the Sixth Directive
  203. C-210/04 FCE Bank Judgment · 23 March 2006 · Italy · cites Article 4(1), 4(2) of the Sixth Directive
  204. C-475/03 Banca popolare di Cremona Opinion · 14 March 2006 · Italy · cites Article 4(1), 4(2) of the Sixth Directive
  205. C-114/05 Gillan Beach Judgment · 9 March 2006 · France
  206. C-255/02 Halifax and Others Judgment · 21 February 2006 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  207. C-223/03 University of Huddersfield Judgment · 21 February 2006 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  208. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  209. C-354/03 Optigen and Others Judgment · 12 January 2006 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  210. C-184/04 Uudenkaupungin kaupunki Opinion · 15 September 2005 · Finland
  211. C-415/04 Stichting Kinderopvang Enschede Opinion · 15 September 2005 · Netherlands
  212. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  213. C-465/03 Kretztechnik Judgment · 26 May 2005 · Austria · cites Article 4(1), 4(2) of the Sixth Directive
  214. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  215. C-25/03 HE Judgment · 21 April 2005 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  216. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · United Kingdom
  217. C-32/03 Fini H Judgment · 3 March 2005 · Denmark · cites Article 4(1), 4(2) of the Sixth Directive
  218. C-428/02 Fonden Marselisborg Lystbådehavn Judgment · 3 March 2005 · Denmark · cites Article 4(1), 4(2) of the Sixth Directive
  219. C-472/03 Arthur Andersen Judgment · 3 March 2005 · Netherlands · cites Article 4(1) of the Sixth Directive
  220. C-305/03 Commission v United Kingdom Opinion · 24 February 2005 · United Kingdom
  221. C-8/03 BBL Judgment · 21 October 2004 · Belgium · cites Article 4(1), 4(2) of the Sixth Directive
  222. C-284/03 Temco Europe Opinion · 4 May 2004 · Belgium · cites Article 4(1), 4(2) of the Sixth Directive
  223. C-77/01 EDM Judgment · 29 April 2004 · Portugal · cites Article 4(1), 4(2) of the Sixth Directive
  224. C-137/02 Faxworld Judgment · 29 April 2004 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  225. C-321/02 Harbs Opinion · 11 March 2004 · Germany · cites Article 4(2) of the Sixth Directive
  226. C-68/03 Lipjes Opinion · 13 January 2004 · Netherlands
  227. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · United Kingdom · cites Article 4(2) of the Sixth Directive
  228. C-212/01 Unterpertinger Judgment · 20 November 2003 · Austria
  229. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · Greece · cites Article 4(1) of the Sixth Directive
  230. C-45/01 Dornier Judgment · 6 November 2003 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  231. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  232. C-442/01 KapHag Judgment · 26 June 2003 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  233. C-315/00 Maierhofer Judgment · 16 January 2003 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  234. C-438/01 Design Concept Opinion · 12 December 2002 · Luxembourg · cites Article 4(1), 4(2) of the Sixth Directive
  235. C-275/01 Sinclair Collis Opinion · 10 October 2002 · United Kingdom · cites Article 4(1) of the Sixth Directive
  236. C-497/01 Zita Modes Opinion · 26 September 2002 · Luxembourg · cites Article 4(1), 4(2) of the Sixth Directive
  237. C-141/00 Kügler Judgment · 10 September 2002 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  238. C-287/00 Commission v Germany Judgment · 20 June 2002 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  239. C-174/00 Kennemer Golf Judgment · 21 March 2002 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  240. C-267/00 Zoological Society Opinion · 13 December 2001 · United Kingdom · cites Article 4(1) of the Sixth Directive
  241. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Netherlands · cites Article 4(1) of the Sixth Directive
  242. C-326/99 Goed Wonen Judgment · 4 October 2001 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  243. C-16/00 Cibo Participations Judgment · 27 September 2001 · France · cites Article 4(1), 4(2) of the Sixth Directive
  244. C-102/00 Welthgrove Order · 12 July 2001 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  245. C-415/98 Bakcsi Judgment · 8 March 2001 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  246. C-429/97 Commission v France Judgment · 25 January 2001 · France
  247. C-446/98 Fazenda Pública Judgment · 14 December 2000 · Portugal · cites Article 4(1), 4(2) of the Sixth Directive
  248. C-108/00 SPI Opinion · 14 December 2000 · France · cites Article 4(1), 4(2) of the Sixth Directive
  249. C-142/99 Floridienne and Berginvest Judgment · 14 November 2000 · Belgium · cites Article 4(1), 4(2) of the Sixth Directive
  250. C-83/99 Commission v Spain Opinion · 28 September 2000 · Spain · cites Article 4(1), 4(2) of the Sixth Directive
  251. C-150/99 Stockholm Lindöpark Opinion · 26 September 2000 · Sweden · cites Article 4(1), 4(2) of the Sixth Directive
  252. C-213/99 de Andrade Opinion · 21 September 2000 · Portugal
  253. C-276/97 Commission v France Judgment · 12 September 2000 · France · cites Article 4(1), 4(2) of the Sixth Directive
  254. C-358/97 Commission v Ireland Judgment · 12 September 2000 · Ireland · cites Article 4(1), 4(2) of the Sixth Directive
  255. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  256. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Netherlands · cites Article 9(2)
  257. C-260/98 Commission v Greece Judgment · 12 September 2000 · Greece · cites Article 4(1), 4(2) of the Sixth Directive
  258. C-400/98 Breitsohl Judgment · 8 June 2000 · Germany · cites Article 4(1) of the Sixth Directive
  259. C-396/98 Schloßstraße Judgment · 8 June 2000 · Germany
  260. C-408/98 Abbey National Opinion · 13 April 2000 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  261. C-136/99 Monte Dei Paschi Di Siena Opinion · 13 April 2000 · France · cites Article 4(2) of the Sixth Directive
  262. C-110/98 Gabalfrisa and Others Judgment · 21 March 2000 · Spain · cites Article 4(1), 4(2) of the Sixth Directive
  263. C-23/98 Heerma Judgment · 27 January 2000 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  264. T-178/99 Elder v Commission Order · 6 December 1999 · United Kingdom
  265. C-98/98 Midland Bank Opinion · 30 September 1999 · United Kingdom · cites Article 4(1) of the Sixth Directive
  266. C-158/98 Coffeeshop 'Siberië' Judgment · 29 June 1999 · Netherlands · cites Article 4(1) of the Sixth Directive
  267. C-85/97 SFI v Belgian State Judgment · 19 November 1998 · Belgium
  268. C-318/96 SPAR Opinion · 20 November 1997 · Austria · cites Article 4(1), 4(2) of the Sixth Directive
  269. C-370/95 Careda and Others v Administración General del Estado Opinion · 27 February 1997 · Spain
  270. C-80/95 Harnas & Helm Judgment · 6 February 1997 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  271. C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden Judgment · 6 February 1997 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  272. C-230/94 Enkler Judgment · 26 September 1996 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  273. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · France · cites Article 4(1), 4(2) of the Sixth Directive
  274. C-37/95 Ghent Coal Terminal Opinion · 11 July 1996 · Belgium
  275. C-155/94 Wellcome Trust Judgment · 20 June 1996 · United Kingdom · cites Article 4(1), 4(2) of the Sixth Directive
  276. C-110/94 INZO Judgment · 29 February 1996 · Belgium · cites Article 4(1), 4(2) of the Sixth Directive
  277. C-302/93 Debouche Opinion · 1 February 1996 · Netherlands · cites Article 4(1) of the Sixth Directive
  278. C-468/93 Gemeente Emmen Opinion · 14 December 1995 · Netherlands
  279. C-4/94 BLP Group Opinion · 26 January 1995 · United Kingdom · cites Article 4(1) of the Sixth Directive
  280. C-333/91 Sofitam Opinion · 20 January 1993 · France · cites Article 4(1), 4(2) of the Sixth Directive
  281. C-208/91 Beaulande Opinion · 17 September 1992 · France · cites Article 4(2) of the Sixth Directive
  282. C-131/91 'K' Line Air Service Europe Opinion · 24 June 1992 · Belgium
  283. C-202/90 Ayuntamiento de Sevilla Judgment · 25 July 1991 · Spain · cites Article 4(1) of the Sixth Directive
  284. C-97/90 Lennartz Judgment · 11 July 1991 · Germany · cites Article 4(1), 4(2) of the Sixth Directive
  285. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  286. C-186/89 Van Tiem Judgment · 4 December 1990 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  287. C-4/89 Comune di Carpaneto Piacentino and Others Opinion · 28 March 1990 · Italy
  288. C-231/87 Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others Judgment · 17 October 1989 · Italy · cites Article 4(1), 4(2) of the Sixth Directive
  289. C-50/87 Commission v France Judgment · 21 September 1988 · France · cites Article 4(1) of the Sixth Directive
  290. C-230/87 Naturally Yours Cosmetics Opinion · 14 July 1988 · United Kingdom · cites Article 4(1) of the Sixth Directive
  291. C-269/86 Mol v Inspecteur der Invoerrechten en Accijnzen Judgment · 5 July 1988 · Netherlands · cites Article 4(1) of the Sixth Directive
  292. C-289/86 Happy Family v Inspecteur der Omzetbelasting Judgment · 5 July 1988 · Netherlands · cites Article 4(1) of the Sixth Directive
  293. C-122/87 Commission v Italy Opinion · 15 March 1988 · Italy · cites Article 4(1) of the Sixth Directive
  294. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  295. C-73/85 Kerrutt Judgment · 8 July 1986 · Germany · cites Article 4(1) of the Sixth Directive
  296. C-268/83 Rompelman Judgment · 14 February 1985 · Netherlands · cites Article 4(1), 4(2) of the Sixth Directive
  297. C-89/81 Hong-Kong Trade Opinion · 2 March 1982 · Netherlands · cites Article 4(1) of the Sixth Directive

VAT Committee guidelines on Article 9: 17

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