VATcodexEU VAT case law · Court of Justice and General Court

Article 96 Directive 2006/112/EC

Standard rate

Title VIII · Rates › Chapter 2 · Structure and level of rates › Section 1 · Standard rate

Open in the compendium39 cases ↓

Text of Article 96

Member States shall apply a standard rate of VAT, which shall be fixed by each Member State as a percentage of the taxable amount and which shall be the same for the supply of goods and for the supply of services.

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

Case law on Article 96: 39 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 96 of Directive 2006/112/EC, most recent first.

  1. C-515/24 Randstad España Judgment · 12 March 2026 · Spain
  2. C-409/24 J-GmbH (Selective application of the reduced rate of VAT) Judgment · 5 March 2026 · Germany
  3. C-576/23 Elite Games Order · 14 March 2024 · Romania
  4. C-733/22 Valentina Heights Judgment · 8 February 2024 · Bulgaria
  5. C-433/22 HPA - Construções Judgment · 11 January 2024 · Portugal
  6. C-146/22 Dyrektor Krajowej Informacji Skarbowej (VAT on hot milk-based drinks) Judgment · 5 October 2023 · Poland
  7. C-330/21 The Escape Center Judgment · 22 September 2022 · Belgium
  8. C-218/21 Autoridade Tributária e Aduaneira Judgment · 5 May 2022 · Portugal
  9. C-515/20 Finanzamt A Judgment · 3 February 2022 · Germany
  10. C-406/20 Phantasialand Judgment · 9 September 2021
  11. C-156/20 Zipvit Opinion · 8 July 2021 · United Kingdom
  12. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Judgment · 22 April 2021 · Poland
  13. C-331/19 Staatssecretaris van Financiën (Reduced rate of VAT for aphrodisiacs) Judgment · 1 October 2020 · Netherlands
  14. C-231/19 Blackrock Investment Management (UK) Opinion · 11 March 2020 · United Kingdom
  15. C-715/18 Segler-Vereinigung Cuxhaven Judgment · 19 December 2019 · Germany
  16. C-597/17 Belgisch Syndicaat van Chiropraxie and Others Judgment · 27 June 2019 · Belgium
  17. C-463/16 Stadion Amsterdam Judgment · 18 January 2018 · Netherlands
  18. C-499/16 AZ Judgment · 9 November 2017 · Poland
  19. C-573/15 Oxycure Belgium Judgment · 9 March 2017 · Belgium
  20. C-390/15 RPO Judgment · 7 March 2017 · Poland
  21. C-678/13 Commission v Poland Judgment · 4 June 2015 · Poland
  22. C-161/14 Commission v United Kingdom Judgment · 4 June 2015 · United Kingdom
  23. C-479/13 Commission v France Judgment · 5 March 2015
  24. C-502/13 Commission v Luxembourg Judgment · 5 March 2015
  25. C-639/13 Commission v Poland Judgment · 18 December 2014 · Poland
  26. C-219/13 K Judgment · 11 September 2014 · Finland
  27. C-144/13 VDP Dental Laboratory and Others Opinion · 4 September 2014 · Netherlands
  28. C-454/12 Pro Med Logistik and Pongratz Judgment · 27 February 2014 · Germany
  29. C-366/12 Klinikum Dortmund Opinion · 26 September 2013 · Germany
  30. C-108/11 Commission v Ireland Judgment · 14 March 2013 · Ireland
  31. C-360/11 Commission v Spain Judgment · 17 January 2013 · Spain
  32. C-596/10 Commission v France Judgment · 8 March 2012 · France
  33. C-441/09 Commission v Austria Judgment · 12 May 2011 · Austria
  34. C-453/09 Commission v Germany Judgment · 12 May 2011 · Germany
  35. C-41/09 Commission v Netherlands Judgment · 3 March 2011 · Netherlands
  36. C-49/09 Commission v Poland Judgment · 28 October 2010 · Poland
  37. C-492/08 Commission v France Judgment · 17 June 2010 · France
  38. C-94/09 Commission v France Judgment · 6 May 2010 · France
  39. C-484/06 Koninklijke Ahold Opinion · 24 January 2008 · Netherlands