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European Union

ECJ & General Court VAT Cases decided in 2026

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Last Update: October 14, 2026

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T-569/25 (X-GmbH) – VAT Margin Scheme: Good Faith of the Taxable Dealer Must Be Examined in the Tax Assessment Procedure – VATupdate

T-773/25 (Finanzamt für Großbetriebe) – Late “Reverse charge” invoices cannot activate the triangular simplification – VATupdate

C-565/24 (P-GmbH & Co. KG) – Judgment – VAT Margin Scheme Applies to “Coffee Trips,” No Refund for Negative Margin – VATupdate

T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive – VATupdate

T-614/25 (Trading 4 v Valsts ieņēmumu dienests) – Judgment – Attribution of a Single Intra-Community Transport in a Triangular Chain Involving Excise Goods – VATupdate

T-397/25 (A&P Deco) – Exempt letting after a TOGC triggers the transferor’s VAT adjustment – VATupdate

T-413/25 (Peckeger) – Article 19 VAT Directive precludes income-based TOGC restrictions and has direct effect – VATupdate

C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Judgment – Directors’ Joint & Several VAT Liability & the Right to an Effective Remedy​

C-280/25 (Lin II) – Judgment – EU law defines serious fraud, overrides national leniency, respects res judicata – VATupdate

T-268/25 (Sampension Livsforsikring) – Judgment – VAT group 100% ownership condition precluded, but no direct effect

T-84/26 (Rotex Europe) – Order – No physical‑presence condition for pre‑registration VAT deduction

ECJ State Aid C-360/25 (X) – Judgment – National VAT Exemption Without Directive Basis Constitutes Unlawful State Aid

T-356/25 (Rapera) – Judgment – Tax representatives’ direct VAT liability confirmed; joint liability requires proportionality

T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Judgment – Original lender’s outsourced credit management to assignee is not VAT exempt – VATupdate

T-444/25 (Cavert) – VAT Exemptions for Public Interest Activities within a VAT Group Require Individual Member Compliance – VATupdate

T-198/25 (G. Kft) – Judgment – National VAT Adjustment Restrictions Upheld for Closed Periods – VATupdate

C-603/24 (Stellantis Portugal) – Transfer price adjustment not VATable service without direct link. – VATupdate

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C-544/24 (Nekilnojamojo turto valdymas) – Judgment – Fixed default VAT interest acceptable, does not violate proportionality

T-233/25 (Mokoryte) – Subcontractor Cannot Adjust VAT for Unpaid Assigned Claim from Insolvent Developer

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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