ECJ Cases decided
- C-60/90 (Polysar Investments Netherlands) – A holding company only acquiring shares in other undertakings is not a taxable person and has no right to deduct VAT
- C-520/14 (Gemeente Borsele and Staatssecretaris van Financiën) – An authority providing transport services for schoolchildren is not a taxable person
- C-28/16 (MVM) – Also VAT deduction limitation for ”active” company that holds participations
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- ECJ State Aid C-360/25 (X) – Questions – Does the exemption under art. 135(1)(d) of the VAT Directive constitute State Aid?
- EU and Indonesia conclude negotiations on free trade agreement
- ECJ Case: VAT Treatment of Loyalty Points vs Vouchers Under EU Directive
- FISC Hearing on Tax Implications of Trump Administration Policies September 23
- VAT Rules for Virtual Game Currencies: EU Court Advocate General Opinion
