Last update: April 18, 2024
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C-251/24 (Axpo Energy Romania State) – Not yet published
- A Romanian Case
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C-234/24 (Brose Prievidza) – Not yet published
- A Bulgarian Case
- C-232/24 (Kosmiro) – Not yet published
- A Finnish Case
- C-213/24 (Grzera) – Not yet published
- A Polish Case
- C-164/24 (Cityland) – Not yet published
- A Bulgarian Case
- C-125/24 (Palmstråle) – Questions
- A Swedish Case
- Interpretation of Conditions for Exemption from Import Duties and VAT on Re-Importation
- C-121/24 (Vaniz) – Questions
- A Bulgarian Case
- Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist
- C-101/24 (Xyrality) – Questions
- A German Case
- Implications for VAT Obligations of Digital Platforms Prior to 2015
- C-72/24 (Elliniko Dimosio kai Anexartiti Archi Dimosion Esodon) – Questions
- A Greek Case
- Use of threshold values/fair prices to determine the customs value of imported goods
- C-808/23 (Högkullen) – Questions
- A Swedish Case
- Taxable amount of services provided by a parent company to its subsidiaries
- C-796/23: Česká síť – Questions
- A Czech case
- Is ‘designated partner’ liable for the entire society?
- C-794/23: Finanzamt Österreich – Questions
- An Austrian case
- Requirement to pay VAT that was overcharged mostly to “end consumers”
- C-785/23 (Bulgarian Posts) – Questions
- A Bulgarian case
- Status of a universal postal service
- C-763/23 (Dragoram Tour) – Not yet published
- A Romanian case
- C-744/23 (Zlakov) – Questions
- A Bulgarian case
- Whether the provision of a legal service free of charge is a ‘supplied service free of charge’
- C-733/23 (Beach and bar management) – Questions
- A Bulgarian case
- Legal Challenges: Business Coercive Measures and Proportionality Concerns
- C-726/23 (Arcomet Towercranes) – Questions
- A Polish case
- Are Transfer Pricing Settlement invoices a Supply of Services?
- C-680/23 (Modexel) – Questions
- A Portguese case
- Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar year?
- C-640/23 (Greentech) – Questions
- A Romanian case
- Deduction of VAT in case VAT has been collected and cannot be refunded under national law
- C-624/23 (SEM Remont) – Questions
- A Bulgarian case
- Right to deduct input VAT based on a protocol
- C-622/23 (RHTB) – Questions
- An Austrian case
- VAT Implications in Work Contract Cancellations
- C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Questions
- A Polish case
- Compensation for Public Transport Services
- C-613/23 (Herdijk) – Questions
- A Dutch case
- Liability of Directors for Unpaid Tax Debts: Proportionality and Good Faith
- C-605/23 (Ati-19” EOOD) – Questions
- A Bulgarian Case
- Interpretation of Article 47(1) of EU Charter of Fundamental Rights
- C-594/23 (Lomoco Development and Others) – Questions
- A Danish case
- Is land with a pre-cast foundation, and on which a residential building is only subsequently constructed by other owners, building land?
- C-576/23 (Elite Games) – Questions
- A Romanian case
- VAT rate applicable to ”right of entry to amusement park”
- C-532/23 (Lear Corporation Hungary) – Questions
- A Hungarian case
- Late VAT Refund: Implications for Late Payment Interest
- C-527/23 (Weatherford Atlas Gip) – Questions
- A Romanian case
- Refusal of the right to deduct if services are not used for taxable transactions
- C-475/23 (Voestalpine Giesserei Linz) – Questions
- A Romanian case
- Right to deduct VAT if goods purchased are provided to a subcontractor for the subcontractor’s taxable transactions
- C-429/23 (NARE-BG) – Questions
- A Bulgarian case
- Right to deduct input VAT for supplies received before their registration under national law during COVID-19
- C-331/23 (Dranken Van Eetvelde) – Question
- A Belgian case
- Joint liability in case of VAT fraud
- C-248/23 (Novo Nordisk) – Question
- A Hungarian case
- Reduction taxable amount on ex lege payments to the State health insurance agency
- C-243/23 (Drebers) – Question
- A Belgian case
- Qualification as ”new building” – extended revision period of 15 years in case of renovation of an existing building
- C-241/23 (Dyrektor Izby Administracji Skarbowej w Warszawie) – Question
- A Polish case
- Is the consideration the Nominal or Issue value of the shares?
- C-184/23 (Finanzamt T II) – Questions
- A German Case
- Are supplies within VAT group outside scope of VAT if input VAT is limited?
- C-182/23 (Makowit ) – Questions
- A Polish Case
- Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
- C-179/23 (Credidam) – Questions
- A Romanian Case
- Are payments provided by law considered taxable transactions?
- C-171/23 (UPCAFFE ) – Questions
- A Croatian Case
- VAT liability where the objective facts indicate that VAT fraud has been committed through the creation of a new company
- C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – AG Opinion
- A Latvian Case
- Right to deduct VAT of a not-for-profit organisation paid on services acquired in the context of a project to implement a State aid scheme financed by the European Regional Development Fund
- C-73/23 (Chaudfontaine Loisirs) – Questions
- A Belgian case
- VAT exemption for online gaming vs. offline gaming
- C-60/23 (Digital Charging Solutions) – Questions
- Charging electric vehicles
- C-37/23 (Geocivi) – Questions
- An Italian case
- 2009 earthquake – Refund of tax at the rate of 60%
- C-746/22 (Slovenské Energetické Strojárne) – Questions
- A Hungarian Case
- VAT refund; procedure; remedies; ban on supplying nova
- C-741/22 (Casino de Spa and Others) – Questions
- A Belgian Case
- Different treatment for online lotteries offered by Loterie Nationale, which are exempt from VAT, and other online games of chance offered by private operators
- C-709/22 (Syndyk Masy Upadłości A) – AG Opinion
- A Polish Case
- Split payment: Transfer funds of the insolvent taxpayer’s VAT account
- C-696/22 (C) – Questions
- A Romanian Case
- Collected of VAT only when the consideration for the services was received and not when the services were actually provided
- C-657/22 (Bitulpetrolium) – Questions
- A Romanian Case
- VAT charged on additional amounts determined by the tax authority by way of excise duty on gas oil as a penalty for non-compliance with the customs supervision
- Joined cases C-639/22, C-640/22. C-641/22, C-642/22, C-643/22, C-644/22 – AG Opinion
- Dutch Cases
- Does the exemption for the management of mutual funds apply to a pension fund?
- C-573/22 (Foreningen C e.a.) – Questions
- A Danish case
- Whether the VAT charged on the Danish media licence fee between 2007 and 2017 should be refunded
- C-533/22 (Adient) – AG Opinion
- A Romanian case
- Fixed establishment solely on the basis that the two companies belong to the same group?
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