Last update: August 4, 2025
- August 1, 2025: C-427/23 (Határ Diszkont) – Managing VAT refund files is an independent supply subject to VAT, not exempted from VAT
- August 1, 2025: C-794/23 (Finanzamt Österreich) – Taxpayer not liable for incorrectly charged VAT to non-taxables
- August 1, 2025: C-433/24 (Galerie Karsten Greve) – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed
- August 1, 2025: C-602/24 (W.) – Exemption for I/C supplies even if goods are exported
- July 10, 2025: C-276/24 (KONREO) – Customer liable to pay VAT even after deduction rights are refused in case of fraud
- July 3, 2025: C-808/23 (Högkullen) – Parent-subsidiary services cannot always be treated as a single supply
- July 3, 2025: C-733/23 (Beach and bar management) – National laws cannot impose double penalties without judicial review options
- July 3, 2025: C-605/23 (Ati-19” EOOD) – Member State laws cannot limit judicial review of penalties
- June 19, 2025: C-785/23 (Bulgarian posts) – Specific postal services under individual contracts do not qualify for VAT exemption
- June 12, 2025: C-125/24 (Palmstråle) – VAT exemptions for re-imported goods, even if customs rules are not followed, unless there’s an attempt to cheat
- May 8, 2025: C-405/24 (L.) – Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State
- May 8, 2025: C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Flat-Rate Compensation for Public Transport Services Is Not Taxable Under VAT
- May 2: 2025: C-501/24 (Klinka-Geo Trans) – Order – Tax Authorities Can Deny VAT Deductions Without Proving Fraud Knowledge by Taxpayer
- April 30, 2025: C-278/24 (Genzyński) – Board Members Jointly Liable for VAT Debts Under Proportionality and Legal Principles
- April 3, 2025: C-213/24 (Grzera) – Selling land through an agent can classify individuals as taxable persons
- April 3, 2025: C-164/24 (Cityland) – EU law mandates analysis of taxpayer conduct before removing VAT registration
- March 13, 2025: C-640/23 (Greentech) – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly
- February 27, 2025: C-277/24 (Adjak) – ECJ affirms Rights of Defense in VAT Liability cases, permitting national Joint liability frameworks with safeguards
- February 14, 2025: C-270/24 (Granulines Invest) – Order – ECJ upholds VAT Deduction Rights Amid Invoice Discrepancies and Fraud Allegations
- February 12, 2025: C-262/24 (Pegazus Busz) – Order – Court lacked jurisdiction; questions pertained to national court’s facts
See also
Podcasts
C-602/24 (W.) – VAT Exemption for Exported Goods: Supplier’s Knowledge Irrelevant
C-433/24 (Galerie Karsten Greve) – EU VAT Margin Scheme for Works of Art
C-427/23 VAT Refunds for Non-EU Customers: Taxable Services or Exempt?
C-794/23: Indoor playground operator does not owe VAT for incorrect invoices
C-276/24 (KONREO) – VAT Fraud, Joint Liability, and Deduction Denial
C-808/23 (Högkullen AB) – VAT, Normal Value, and Intra-Group Services
C-733/23 (‘Beach and Bar Management’ EOOD) – National laws cannot impose double penalties without judicial review options
C-605/23 (‘Ati-19’ EOOD) – EU Law and Effective Remedies in VAT Enforcement
ECJ C-213/24 (Grzera) – Selling land through an agent can classify individuals as taxable persons
C‑164/24 (Cityland’ EOOD) – VAT Register Removal for Non-Compliance
- Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
