Last update: August 2, 2026
General Court
- T-407/26, Wagner Sport Signage – No details known yet
- A Hungarian Case
- T-435/26, Finanzamt Österreich – No details known yet
- An Austrian Case
- T-361/26, Sandoz Hungária (Hungary)
- Facts: A pharmaceutical wholesaler makes statutory (ex lege) payments calculated per medical representative, the economic effect of which ultimately funds price reductions for patients.
- Question: Does Article 90(1) of the VAT Directive preclude a national rule denying a subsequent reduction of the taxable amount in respect of those payments?
- T-309/26, Agora Hospitality (Belgium)
- Facts: A hotel sells a bundled “residential seminar” package (accommodation, catering and conference facilities) for a single price.
- Question: Is this a single or multiple supply, and what are the consequences for applicable rates and place of supply (Articles 1(2), 44 and 98)?
- T-284/26 (Cerealcom Dolj)t
- A Romanian Case
- Facts: Deduction was denied on payments reclassified as advances, in circumstances where the counterparty had already accounted for the VAT.
- Question: Do Article 183 and the principle of proportionality preclude the imposition of compensatory interest where there is no loss of revenue to the Treasury?
- T-231/26 & T-232/26 ( Agenzia delle Entrate Direzione provinciale Genova)
- 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-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-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-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-504/26, Commission v Spain
- Infringement proceeding
- C-512/26, Commission v Spain
- Infringement proceeding
- C-702/26, Mitcris Turism Plus
- C-194/26 (Private Secondary School Evlogi and Hristo Georgievi)
- A Bulgarian Case
- Facts: A private education provider operates in a market that also includes State providers.
- Question: How does the education exemption apply where there is competition between public and private providers?
- C-193/26, St. Kliment Ohridski Primary Private School II (Bulgaria)
- Facts: A commercial private school provides optional lessons that fall outside the mandatory State curriculum.
- Question: What is the scope of the Article 132(1)(i) education exemption for compulsory versus optional and “closely related” supplies?
- C-167/26 – ECJ/CJEU will review case EGC Case T-689/24 RX
- 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-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
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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