ECJ/General Court VAT Cases – Pending cases

Last update: May 14, 2026

General Court

T-284/26 (Cerealcom Dolj) – No details known yet
- A Romanian Case
T-231/26 & T-232/26 ( Agenzia delle Entrate Direzione provinciale Genova)
- An Italian Case
T-172/26 (bett1.de) – Questions
- A German Case
- Is a statutory cost reimbursement a VATable service supply?
T-171/26 (Meori) – Questions
- An Italian Case
- VAT Exemption for Massage Therapists: EU Law Compatibility?
T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards
- A Polish Case
- VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards
T-131/26 (Europark Estonia) – No details known yet
- An Estonian Case
T-96/26 (TellusTax Advisory) – Questions
- A Swedish Case
- VAT deductions in the event of different VAT treatment between Member States
T-84/26 (Rotex Europe) – No details known yet
- A Bulgarian Case
T-53/26 (Central Europe Mark) – Questions
- A Czech Case
- Examination of Tax Neutrality and Proportionality in Securing VAT Payments Without Interest Compensation
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) – AG Opinion
- A Belgian Case
- Should VAT adjustments apply when immovable property is leased after a business transfer?
T-366/25 (Szytelbiecka) – AG Opinion
- 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) – AG Opinion
- A Danish Case
- Ownership requirement for VAT grouping
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

ECJ/CJEU Cases

C-413/26 (Prodalco Mat) – No details known yet
- A Romanian Case
C-194/26 (Private Secondary School Evlogi and Hristo Georgievi) – No details known yet
- A Bulgarian Case
C-193/26 (St. Kliment Ohridski Primary Private School II) – No details known yet
- A Bulgarian Case
C-167/26 – ECJ/CJEU will review case EGC Case T-689/24 RX
- VAT deduction & invoice timing
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) – AG Opinion
- 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-1 58/25 (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-565/24 (P-GmbH & Co. KG) – AG Opinion
- A German Case
- VAT Rules for Promotional Excursions
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