Agenda of the ECJ/General Court VAT cases – 5 Judgments till Oct 1, 2026

September 2, 2026

Judgment in T-397/25 (A&P Deco)

• A Belgian case
• VAT deduction adjustment required even with business transfer and lease

Judgment in T-413/25 (Peckeger)

• An Austrian Case
• Did the property transfer qualify as a taxable supply?

September 9, 2026

Judgment in T-366/25 (Szytelbiecka)

• A Polish Case
• Divided gift of business not VAT-exempt transfer to single recipient

Judgment in T-614/25 (Trading 4)

• A Latvian Case
• VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?

Judgment in C-565/24 (P-GmbH & Co. KG)

• A German Case
• TOMS does not apply to excursions combined with goods

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• ECJ VAT Cases – Pending cases

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