VATcodexEU VAT case law · Court of Justice and General Court

Article 93 Directive 2006/112/EC

Application of rates

Title VIII · Rates › Chapter 1 · Application of rates

Open in the compendium4 cases ↓

Text of Article 93

The rate applicable to taxable transactions shall be that in force at the time of the chargeable event.

However, in the following situations, the rate applicable shall be that in force when VAT becomes chargeable:

(a)in the cases referred to in Articles 65 and 66;

(b)in the case of an intra-Community acquisition of goods;

(c)in the cases, concerning the importation of goods, referred to in the second subparagraph of Article 71(1) and in Article 71(2).

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

Case law on Article 93: 4 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 93 of Directive 2006/112/EC, most recent first.

  1. C-427/23 Határ Diszkont Opinion · 19 December 2024
  2. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Opinion · 16 November 2023 · Poland
  3. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom
  4. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Opinion · 18 February 2016 · Portugal