Last update: October 12, 2025
Summary
| Court | Total Cases | AG Opinion Issued | Questions raised | No Details Released |
|---|---|---|---|---|
| ECJ/CJEU | 32 | 10 | 21 | 1 |
| General Court | 22 | 0 | 19 | 3 |
| Total | 54 | 10 | 40 | 5 |
——————
Pending cases per country
| Country | AG Opinion | No Details | Questions | Total |
|---|---|---|---|---|
| Romania | 1 | 8 | 9 | |
| Bulgaria | 3 | 2 | 5 | |
| Austria | 4 | 4 | ||
| Belgium | 3 | 3 | ||
| Germany | 1 | 2 | 3 | |
| Hungary | 1 | 2 | 3 | |
| Poland | 1 | 2 | 3 | |
| Portugal | 3 | 3 | ||
| Czech | 2 | 2 | ||
| Finland | 1 | 1 | 2 | |
| Greece | 2 | 2 | ||
| Italy | 2 | 2 | ||
| Latvia | 1 | 1 | 2 | |
| Lithuania | 1 | 1 | 2 | |
| Spain | 1 | 1 | 2 | |
| Sweden | 1 | 1 | 2 | |
| Croatia | 1 | 1 | ||
| Denmark | 1 | 1 | ||
| Luxembourg | 1 | 1 | ||
| Slovenia | 1 | 1 | ||
| The Netherlands | 1 | 1 | ||
| Cyprus | 0 | |||
| Estonia | 0 | |||
| France | 0 | |||
| Ireland | 0 | |||
| Malta | 0 | |||
| Slovakia | 0 | |||
| 🔢 Totals | 10 | 4 | 40 | 54 |
General Court
- T-680/25 (Mercedes Benz) – No details known
- A Romanian Case
- T-614/25 (Trading 4) – No details known
- A Latvian Case
- T-569/25 (X-Gmbh) – Questions
- A German Case
- Can good faith be excluded from VAT assessment procedure?
- T-444/25 (Cavert) – Questions
- A Dutch Case
- VAT Exemptions for Care Services in Dutch VAT Groups
- T-413/25 (Peckeger) – Questions
- An Austrian Case
- Did the property transfer qualify as a taxable supply?
- T-397/25 (A&P Deco) – Questions
- A Belgian Case
-
Should VAT adjustments apply when immovable property is leased after a business transfer?
- T-366/25 (Szytelbiecka) – Questions
- A Polish Case
-
Does asset transfer to non-taxable individuals qualify for VAT exemption?
-
T-363/25 (UNIX) – No details known yet
- A Hungarian Case
- T-356/25 (Rapera) – Questions
- A Greek Case
- Liability of tax representatives for VAT without direct involvement
- T-268/25 (Sampension Livsforsikring) – Questions
- A Danish Case
- Ownership requirement for VAT grouping
- T-233/25 (Mokoryte) – Questions
- A Romanian Case
- Can a subcontractor adjust VAT after claim assignment and insolvency?
-
T-221/25 (TUI Belgium)- Questions
- A Belgian Case
- VAT Rules for Travel Services
- T-198/25 (Euro Pool System Hungary) – Questions
- A Hungarian Case
- Are VAT corrections and refunds only possible if new circumstances?
-
T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Questions
- A Finnish Case
- Exemptions: Key Questions on Credit Management, Sureties, and Debt Transactions
- T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions
- A Polish Case
- VAT deduction and requirement to possess an invoice
- T-657/24 (Versãofast) – Questions
- A Portuguese Case
- VAT Exemption for Credit Intermediation
- T-646/24 (MS KLJUCAROVCI) – Questions
- A Slovenian Case
- VAT assessment in Four-Party Supply Chain
- T-643/24 (Credidam) – Questions
- A Romanian Case
- VAT for Copyright Compensation in Romanian Performing Artists
- T-638/24 (Finanzamt Osterreich) – Questions
- An Austrian Case
- VAT Treatment of Intra-Community Acquisitions and Invoice Adjustments
- T-596/24 (CIT Coin Invest) – Questions
- An Austrian Case
- Should gold coins be exempted as investment gold?
-
T-575/24 (Digipolis) – Questions
- A Belgian Case
- VAT Liability for Commissioning Association Participants
-
T-558/24 (Studieförbundet Vuxenskolan Riksorganisationen) – Questions
- A Swedish Case
- Criteria for VAT exemption impact on competition assessment
ECJ/CJEU Cases
- C-465/25 (Matin Maier) – Questions
- An Austrian Case
- VAT deduction rights when a supplier is deregistered or declared inactive
- C-436/25 (EXOIL Paliwa) – No details known
- A Polish Case
-
C-328/25 (Isolanti Group) – Questions
- An Italian Case
- Is Italy’s tax resolution mechanism compliant with EU law principles?
- C-321/25 (Gidzhinov) – Questions
- A Bulgarian Case
- National limitation rules’ compatibility with EU law regarding tax offense prosecutions
- C-304/25 (Lidl Bulgaria) – Questions
- A Bulgarian Case
- Legality of penalties and confiscation for VAT compliance under EU law
-
C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Questions
- A Luxembourg Case
- C-909/24 (Investcapital) – Questions
- A Romanian Case
- VAT Treatment of Late Payment Penalties and Clauses
- C-639/24 (FLO VENEER) – Questions
- A Croatian Case
- VAT Exemption Conditions and Evidence Requirements for intra-EU supplies
- C-603/24 (Stellantis Portugal) – Questions
- A Portuguese Case
- Does “supply of services” include contractual vehicle sale price adjustments?
- C-570/24 (Ecoserv) – Questions
- A Romanian Case
- Tax Liability in Missing Alcohol Case
- C-565/24 (P-GmbH & Co. KG) – Questions
- A German Case
- VAT Rules for Promotional Excursions
- C-544/24 (Nekilnojamojo turto valdymas) – Questions
- A Lithuanian Case
- EU Court to Examine Lithuanian VAT Penalty Dispute
- C-527/24 (Harry and Associés) – Questions
- An Italian Case
- Validity of a refund application affected by technical computer errors
- C-525/24 (Santander Renta Variable España Pensiones, Fondo de Pensiones) – Questions
- A Portuguese Case
- Evidentiary Barriers in Pension Fund’s Tax Exemption Case
- C-521/24 (Aptiv Services Hungary Kft.) – Questions
- A Hungarian Case
- Can VAT deductions be denied based on formal compliance issues?
- C-515/24 (Randstad España) – Questions
- A Spanish Case
- Deductibility of entertainment expenses if linked to professional activity
- C-513/24 (Oblastní nemocnice Kolín) – AG Opinion
- A Czech Case
- Hospital’s VAT Deduction for Overhead Costs
- C-475/24 (Fashion TV RO and Maestro) – Questions
- A Romanian Case
- Tax Proceedings and Ne Bis in Idem Principle
- C-472/24 (Žaidimų valiuta) – AG Opinion
- A Lithuanian Case
- VAT Treatment of In-Game Gold Sales
- C-462/24 (Braila Winds) – Questions
- A Latvian Case
- Competition and State Aid Legal Analysis
- C-436/24 (Lyko Operations) – AG Opinion
- A Swedish Case
- Interpreting VAT Directive: Loyalty Points as Vouchers
- C-409/24, C-410/24, C-411/24) – AG Opinion
- A German Case
- VAT rate applicable on Ancillary Supplies
- C-392/24 (PPC Renewables Romania) – Questions
- A Romanian Case
- Interpretation of EU Law on Taxation of Renewable Electricity Producers
- C-379/24 (Agrupació de Neteja Sanitaria) & C-380/24 (Educat Serveis auxiliars) – AG Opinion
- A Spansh Case
- Article 132(1)(f) exempts services essential for tax-exempt activities without distorting competition
- C-261/24 (Alizeu Eolian) – Questions
- A Romanian Case
- Does tax on additional income constitutes State aid?
-
C-251/24 (Axpo Energy Romania State) – Questions
- A Romanian Case
- VAT Directive and Additional Tax Liability for Market Participants
-
C-234/24 (Brose Prievidza) – AG Opinion
- A Bulgarian Case
- VAT Refund when goods remain in the supplier’s Member State and the supply is artificially separated from the intra-community supplies
- C-232/24 (Kosmiro) – AG Opinion
- A Finnish Case
- VAT implications factoring
- C-121/24 (Vaniz) – AG Opinion
- A Bulgarian Case
- Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist
- 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-796/23 (Česká síť) – AG Opinion
- A Czech case
- Taxable persons need legal capacity but not legal personality
- C-744/23 (Zlakov) – AG Opinion
- A Bulgarian case
- Whether the provision of a legal service free of charge is a ‘supplied service free of charge’
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