ECJ/General Court VAT Cases – Pending cases

Last update: March 7, 2026

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General Court

• T-96/26 (TellusTax Advisory) – No details known yet
  • A Swedish Case
• T-84/26 (Rotex Europe) – No details known yet
  • A Bulgarian Case
• T-53/26 (Central Europe Mark) – No details known yet
  • A Czech Case
• T-915/25 (Fundacja K.) – Questions
  • A Polish Case
  • Whether sub-licensing copyrights qualifies as a VAT-exempt cultural service
• T-914/25 (Modelo Continente Hipermercados) – Questions
  • A Portuguese Case
  • VAT adjustment on discount coupons; valid proof for consumers?
• T-903/25 (Grotta Nuova) – Questions
  • A Danish Case
  • VAT Classification of Artistic Supplies
• T-880/25 (Czechanowicz Ekologia i Zielen) – Questions
  • A German Case
  • Invoice‑Level Data Requirements in EU VAT Refunds
• T-851/25 (Roenes) – Questions
  • A Dutch Case
  • Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention
• T-773/25 (Finanzamt für Großbetriebe) – Questions
  • An Austrian Case
  • Ex Nunc Implications of Late Invoices in Triangular Transactions

• T-689/25 (James Howden and Co.) – Questions

  • An Austrian Case
  • VAT Exemption Conditions for IC Supplies and the Role of VAT Identification Numbers
• T-680/25 (Mercedes Benz) – Questions
  • A Romanian Case
  • Should a free-of-charge provision of moulds be treated as a supply of services?
• T-614/25 (Trading 4) – Questions
  • A Latvian Case
  • VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?
• 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-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-638/24 (D GmbH) – AG Opinion
  • An Austrian Case
  • VAT on Intra-Community Acquisitions Not Precluded by Errors
• T-596/24 (CIT Coin Invest) – Questions
  • An Austrian Case
  • Should gold coins be exempted as investment gold?

• T-558/24 (Studieförbundet Vuxenskolan Riksorganisationen) – Questions

  • A Swedish Case
  • Criteria for VAT exemption impact on competition assessment

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ECJ/CJEU Cases

• C-884/25 (Enel Green Power România) – No details known yet
  • A Greek Case
• C-496/25 (Lin III) – Questions
  • A Romanian Case
  • EU law may override national limits in VAT fraud prosecutions
• C-465/25 (Matin Maier) – Questions
  • An Austrian Case
  • VAT deduction rights when a supplier is deregistered or declared inactive
• 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-603/24 (Stellantis Portugal) – AG Opinion
  • A Portuguese Case
  • Does “supply of services” include contractual vehicle sale price adjustments?
• C-565/24 (P-GmbH & Co. KG) – AG Opinion
  • A German Case
  • VAT Rules for Promotional Excursions
• C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion
  • 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-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) – AG Opinion
  • 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-462/24 (Braila Winds) – Questions
  • A Latvian Case
  • Competition and State Aid Legal Analysis
• C-392/24 (PPC Renewables Romania) – Questions
  • A Romanian Case
  • Interpretation of EU Law on Taxation of Renewable Electricity Producers
• 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

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