Click HERE for Program and Registration The conference will focus on the recent case law of the CJEU in the area of VAT. The most relevant judgments rendered in 2025 will be analyzed by panels consisting of leading...
Comments on T-575/24: Belgian commissioned association subject to VAT
The Court ruled that Digipolis, a public legal entity established as a commissioned association to provide telematics services and computer equipment to its members, is subject to VAT for the services rendered between...
ECJ & General Court VAT Cases decided in 2026
Last Update: February 27, 2026 February 25, 2026: EGC T-575/24 (Digipolis) – Public Law body Held Liable for VAT on Telecommunication Services Provided February 25, 2026: EGC T-638/24 (D GmbH) – VAT on Intra-Community...
New EGC VAT Case – T-131/26 (Europark Estonia) – No details known yet
Procedure and result: Reference for a preliminary ruling Subject matter of the case: Taxation – Value added tax Procedural information Usual case name: Europark Estonia Source of the question referred for a...
Agenda of the ECJ/General Court VAT cases – 6 Judgments and 2 Hearings till March 25, 2026
March 5, 2026 Judgment in C-409/24, C-410-24, C-411/24 (J-GmbH (Application sélective du taux réduit de TVA)) A German Case VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed Judgment on C...
EGC T-638/24 (D GmbH) – Judgment – VAT on Intra-Community Acquisitions Not Precluded by Errors
On February 25, 2026 the General Court released the AG Opinion in the case T-638/24 (Finanzamt Österreich). Context: Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC –...
Lessons from ECJ case law – C-260/95 (DFDS) – VAT due where agent fixed establishment effectively operates
On February 20, 1997, the ECJ released the judgment in the case C-260/95 (DFDS). Link to the European VAT legislation Article 26(2) of the Sixth Council Directive (77/388/EEC) of 17 May 1977. Art. 307 of the EU VAT...
GC T-393/25 & T-394/25: EU Court Dismisses Challenges to ViDA Rules for Short-Term Rentals
The EU Court ruled against two cases challenging the legality of new ViDA platform economy rules for short-term accommodation rental, determining that the cases were inadmissible due to the litigating parties not having...
New ECG Case T-96/26 (TellusTax Advisory) – No details known yet
Procedure and result: Reference for a preliminary ruling Subject matter of the case: Taxation – Value added tax Procedural information Usual case name: TellusTax Advisory Source of the question referred for a...
EGC VAT T-689/25 (James Howden and Co.) – Questions – VAT Exemption Conditions for IC Supplies and the Role of VAT Identification Numbers
The EGC has issued the preliminary ruling in the case T-689/25 (James Howden and Co.). Articles in the EU VAT Directive 2006/112/EC Article 138: Exemption for the supply of goods dispatched or transported to a...
EGC – T-914/25 (Modelo Continente Hipermercados) – Questions – VAT adjustment on discount coupons; valid proof for consumers?
The General Court issued the preliminary ruling request in the case T-914/25 (Modelo Continente Hipermercados). Articles in the Sixth VAT Directive 2006/112/EC Article 11(A)(3)(b): This article outlines that the taxable...
EGC T-915/25 (Fundacja K.) – Questions – Whether sub-licensing copyrights qualifies as a VAT-exempt cultural service
The General Court issued the preliminary ruling request in the case T-915/25 (Fundacja K.). Articles in the EU VAT Directive 2006/112/EC Article 132(1)(n) of the EU VAT Directive 2006/112/EC Article 132 1. Member States...
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...
Briefing Document & Podcast: ECJ C-152/02 (Terra Baubedarf-Handel) – EU VAT Deduction Rules: Aligning Substantive Rights with Documentary Requirements
Executive Summary This briefing reviews a significant European Court of Justice (ECJ) ruling in the Terra Baubedarf-Handel GmbH case (C-152/02) from April 29, 2004, concerning the timing for exercising the right to...
Comments on ECG T-643/24: VAT Applies to Statutory Penalties for Unauthorized Use
VAT applies to copyright infringement fees: The Court ruled that VAT is due on the full compensation, including statutory multipliers or penalties, when protected works are publicly used without a license. Unauthorized...
