July 8, 2026 Judgment in T-356/25 (Rapera) A Greek case Liability of tax representatives for VAT without direct involvement July 15, 2026 Judgment in T-268/25 ((Sampension Livsforsikring) A Danish Case 100% ownership...
Flashback on ECJ Cases C-371/99 (Liberexim BV) – Place of Import When Goods Are Removed from Transit in Several Member States
On 11 July 2002, the ECJ (Fifth Chamber) issued its judgment in the case C‑371/99 (Liberexim BV v Staatssecretaris van Financiën), a reference for a preliminary ruling from the Hoge Raad der Nederlanden on the...
1113 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
Alphabetically Sorted Status: June 30, 2026 Click on the link below of each VAT case to see all the relevant posts on the specific case incl. Question, AG Opinion, Decision, Newsletters, Comments, ….. All ECJ VAT cases...
European Court T-284/26 (Cerealcom Dolj) – Questions – VAT Interest Proportionality When Counterparty Already Paid VAT
Articles of Directive 2006/112/EC Discussed Article 183 — VAT Directive (core provision under interpretation): Governs the procedural arrangements for VAT refunds/carry-forwards where deductions exceed the VAT due. The...
Comments on T-184/25 (A) – Management of Securitised Mortgages is Taxable
EGC T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Judgment – Original lender’s outsourced credit management to assignee is not VAT exempt – VATupdate Credit transfers and VAT: General Court confirms strict...
Flashback on ECJ Cases C-342/87 (Genius Holding) – Right to deduct VAT only for tax actually due
On December 13, 1989, the ECJ issued its judgment in the case C-342/87 (Genius Holding) Summary Facts: Genius Holding BV, a company performing assembly and machine-tooling work, used subcontractors. For the period of...
ECJ Requires Highest National Courts to Explain Refusal to Refer Questions for Preliminary Ruling
In a non-fiscal case, the ECJ ruled that national courts of last instance must expressly explain why they do not refer a question to the ECJ for a preliminary ruling. A top national court may skip a reference only if...
European Court – New ECJ VAT Case – T-361/26 (Sandoz Hungária) – No details known yet
Date of lodging of the application initiating proceedings: 19/05/2026 Name of the parties: Sandoz Hungária Source of the question referred for a preliminary ruling: Fővárosi Törvényszék – Hungary Subject matter...
Comments on ECJ cases C-188/24 and C-190/24: Country-of-Origin Principle for Online Services
The CJEU ruled that the EU country-of-origin principle also protects online service providers from other Member States’ criminal-law rules, not just civil or administrative rules. The case involved French rules...
Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))
Last update: June 21, 2026 Relevant article in the EU VAT Directive 2006/112/EC Article 135 1. Member States shall exempt the following transactions: (b) the granting and the negotiation of credit and the management of...
ECJ & General Court VAT Cases decided in 2026
Last Update: June 21, 2026 June 17, 2026: T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Judgment – Original lender’s outsourced credit management to assignee is not VAT exempt – VATupdate June 10, 2026: T-444/25...
VAT Applies to Management of Transferred Loans, Court Rules
A bank sold mortgage loans to its subsidiary, but kept managing them for a fee, including billing, customer service, and collection. The Finnish tax authorities disputed a ruling that these loan-management services were...
Comments on ECJ case C-603/24: Ruling on Transfer Pricing Adjustments and VAT for Multinational Groups
The ECJ case C-603/24 examines whether certain transfer pricing adjustments between related companies can be treated as VAT-taxable consideration for a service. The dispute involved Stellantis Portugal, a distributor...
ECJ VAT Case Law Examples: Strict Limits on Treating Multiple Elements as One Supply
The ECJ takes a restrictive approach to treating multiple elements as a single VAT supply; each supply is generally separate and independent. There are three exceptions: a single complex supply, a dependent ancillary...
ECJ C-308/25 (Isolanti Group) – AG Opinion – EU VAT Rules Preclude Italian Tax Dispute Resolution
On June 11, 2026, the ECJ issued the AG Opinion in the case C-308/25 (Isolanti Group). Context: Reference for a preliminary ruling – Article 4(3) TEU – Obligation to ensure effective collection of the European Union’s...
