Do you know our ”Topical overview ECJ VAT Cases – Link to the EU VAT Directive 2006/112/EC”? This is Work in Progress with ECJ Cases added every day and ”Roadtrips” updated and added. Follow us on Linkedin to stay updated.
”Roadtrips” Updated/Added:
– Focus on Taxable Amount – General Rule (Art. 73)
– Focus on ”Exemption – Provision of medical care in the exercise of the medical and paramedical professions (Art. 132(1)(c))
– Focus on ”VAT liability shifted to the customer in case of immovable property and related works” (art. 199(1))
– Focus on ”Exemption – The supply of buildings and the land on which they stand; the supply of land (Article 135(1)(j)-(k))
Latest Posts in "European Union"
- ECJ C-535/24 (Svilosa) – Judgment – Acts by a creditor to recover debt without debtor’s mandate aren’t classified as ‘supply of services’
- General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?
- Agenda of the ECJ/General Court VAT cases – 4 Judgments, 3 AG Opinions, 1 Hearing till October 28, 2025
- ECJ Rules VAT Refund Administration Fees Taxable in Hungary for Non-EU Customers
- EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States