ECJ & General Court VAT Cases decided in 2026

Last Update: March 25, 2026

• March 25, 2026: T-221/25 (TUI Belgium) – Implicit VAT Taxation for Non-EU Travel Services Affirmed
• March 19, 2026: C-513/24 (Oblastní nemocnice Kolín) – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment
• March 12, 2026: C-515/24 (Randstad España) – Spain’s VAT Deduction Exclusion: Valid on Accession
• March 12, 2026: C-521/24 (Aptiv Services Hungary Kft.) – VAT deduction allowed despite delayed invoice receipt, if in good faith
• March 12, 2026: C-527/24 (Harry and Associés) – Technical Fault Cannot Bar VAT Refund and Access – VATupdate
• March 5, 2026: C-409/24 to C-411/24 – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
• March 5, 2026: C-436/24 (Lyko Operations) – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
• March 5, 2026: C-472/24 (Žaidimų valiuta) – VAT Exemption Denied for Virtual Money Transactions
• February 25, 2026: T-575/24 (Digipolis) – Public Law body Held Liable for VAT on Telecommunication Services Provided
• February 25, 2026: T-638/24 (D GmbH) – VAT on Intra-Community Acquisitions Not Precluded by Errors
• February 11, 2026: T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – VAT deductible for the right period if you get the invoice before filing
• February 11, 2026: T-643/24 (Credidam) – Unlicensed use of protected works is fully taxable with VAT on all remuneration
• January 22, 2026: C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – Judgment disallows restrictions ensuring legal certainty for exemptions
• January 29, 2026: C-72/24 & 73/24 (Keladis) – Acceptability of Lowest Acceptable Price in Customs Valuation

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Podcasts

T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed

C-513/24 (Oblastní nemocnice Kolín) – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment

C-515/24 (Randstad España) – Spain’s VAT Deduction Exclusion: Valid on Accession – VATupdate

C-521/24 (Aptiv Services Hungary Kft.) – VAT deduction allowed despite delayed invoice receipt, if in good faith – VATupdate

C-527/24 (Harry and Associés) – Technical Fault Cannot Bar VAT Refund and Access – VATupdate

C-472/24 (Žaidimų valiuta) – Judgment – VAT Exemption Denied for Virtual Money Transactions – VATupdate

C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers – VATupdate

C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services – VATupdate

 

EGC T-575/24 (Digipolis) – Judgment – Public Law body Held Liable for VAT on Telecommunication Services Provided – VATupdate

EGC T-638/24 (D GmbH) – Judgment – VAT on Intra-Community Acquisitions Not Precluded by Errors – VATupdate

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – VAT deductible for the right period if you get the invoice before filing

General Court T-643/24 (Credidam) – Judgment – Unlicensed use of protected works is fully taxable with VAT on all remuneration

C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – Judgment disallows restrictions ensuring legal certainty for exemptions

C-72/24 & 73/24 (Keladis) – Acceptability of Lowest Acceptable Price in Customs Valuation

 

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