VATcodexEU VAT case law · Court of Justice and General Court

Article 94 Directive 2006/112/EC

Application of rates

Title VIII · Rates › Chapter 1 · Application of rates

Open in the compendium1 case ↓

Text of Article 94

1.The rate applicable to the intra-Community acquisition of goods shall be that applied to the supply of like goods within the territory of the Member State.

2.The rate applicable to the importation of goods shall be that applied to the supply of like goods within the territory of the Member State.

3.By way of derogation from paragraph 2 of this Article, Member States applying a standard rate to the supply of works of art, collectors’ items and antiques listed in Annex IX, Parts A, B and C, may apply a reduced rate as provided for in Article 98(1), first subparagraph, to the importation of those goods within the territory of the Member State.

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

Case law on Article 94: 1 case

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 94 of Directive 2006/112/EC, most recent first.

  1. C-264/17 Mensing Opinion · 13 September 2018 · Germany · cites Article 94(1)

VAT Committee guidelines on Article 94: 1

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