See also VAT and Transfer Pricing: Lessons for Multinationals (ECJ Cases: Weatherford, Arcomet, Högkullen, Stellantis) – VATupdate No Automatic VAT for Transfer Pricing Adjustments: The ECJ ruled that a transfer...
EGC VAT Case T-231/26 (Agenzia delle Entrate Direzione Provinciale Genoval) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
The ECJ has issued the Request for a preliminary ruling in the case T-231/26 (Agenzia delle Entrate Direzione Provinciale Genova), The following Articles of the EU VAT Directive 2006/112/EC are discussed in the provided...
CJEU Rules on VAT Treatment of Transfer Pricing Adjustments in Stellantis Portugal Case
The CJEU ruled in Stellantis Portugal that a transfer pricing adjustment is not automatically VATable as consideration for services; a direct link to an identifiable service must be proven. In this case, the evidence...
Stellantis Portugal: Transfer Pricing Adjustments and VAT Consideration
The CJEU in Stellantis Portugal clarified that transfer pricing (TP) adjustments are not automatically VAT consideration for a separate supply. A TP adjustment can be treated as consideration only if there is a direct...
Comments on T-366/25 (Szytelbiecka): Divided business gift not a TOGC, requires single, complete transfer
The AG opined that a donation of an undertaking split 50/50 to two daughters, who then intend to incorporate it into their existing partnership, does not constitute a “transfer of a going concern” (TOGC)...
Ine Lejeune/Herman van Kesteren analyse EGC T-221/25 (TUI): ”Implicit VAT Legislation, Legal Certainty and the Right to Property”
Has the General Court opened the door to taxation without a clear legal basis? The judgment in *TUI (T‑221/25)* may mark a significant departure from settled VAT case law. In this article, co-authored with Prof. Dr...
Comments on ECJ C-544/24 – Nature of Tax Interest: Not a Penalty and Proportionate Even When Elevated
CJEU Clarifies Nature of Tax Interest: Not a Penalty and Proportionate Even When Elevated – C-544/24 (Nekilnojamojo turto valdymas) Summary The CJEU confirms that late payment interest on VAT is not a “penalty”...
VAT and Transfer Pricing – Four cases @ ECJ/CJEU decided
Intersection of VAT and Transfer Pricing: Recent ECJ/CJEU cases highlight the complex relationship between VAT and Transfer Pricing (TP), with limited EU case law guidance and ongoing debates around VAT neutrality and...
ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing
The First Advocate General proposed a review of a General Court judgment from 11 February 2026, which ruled on a preliminary reference from Poland concerning VAT input tax deduction. The General Court had previously...
Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)
Last update: May 14, 2026 Podcast on Spotify Video on YouTube Article in EU VAT Directive 2006/112/EC Article 19 (Taxable transaction – Transfer of Going Concern) In the event of a transfer, whether for consideration or...
ECJ Customs C-307/23 (G GmbH) – Judgment – EU-Designed Label Templates Must Be Included in Customs Value as Container Costs
On March 26, 2026, the ECJ issued the AG Opinion in the case C-307/23 (G GmbH). Context: Reference for a preliminary ruling – Customs union – Import and export procedures – Regulation (EEC) No 2913/92 – Determination of...
Podcast Pawel Mikula & David Hummel: Inside the CJEU – What really happens behind the scenes?
🎧 Pawel Mikula & David Hummel: Inside the CJEU – What really happens behind the scenes? This podcast episode is fire 🚀🔥 and offers a rare, insider perspective on the inner workings of the...
Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law
The General Court, in case T‑689/24 (I. S.A. v Dyrektor Krajowej Informacji Skarbowej), upheld the view that Polish rules on input VAT deduction are incompatible with the VAT Directive, marking a successful first...
ECJ & General Court VAT Cases decided in 2026
Last Update: May 14, 2026 May 13, 2026: ECJ C-603/24 (Stellantis Portugal) – Judgment – Transfer price adjustment not VATable service without direct link. – VATupdate April 30, 2026: C-544/24 (Nekilnojamojo turto...
ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – Judgment – Fixed default VAT interest acceptable, does not violate proportionality
On April 30, 2026, the ECJ issued its decision in the case C-544/24 (Nekilnojamojo turto valdymas). Context: Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC –...
