Executive Summary The Ibero Tours judgment clarifies the application of Value Added Tax (VAT) principles, specifically concerning price reductions granted by intermediaries within the travel sector. The European Court...
Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT
The Court of Justice of the European Union (CJEU) ruled that virtual gold in Runescape is not considered currency and therefore does not qualify for VAT exemption, highlighting the significant differences between game...
ECJ & General Court VAT Cases decided in 2026
Last Update: March 7, 2026 March 5, 2026: C-409/24 to C-411/24 – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services March 5, 2026: C-436/24 (Lyko Operations) – Loyalty Points in Customer Reward Schemes Are...
Comments on ECJ C-409/24 to C-411/24: Court Allows Exclusion of Ancillary Services from Reduced VAT
Case Background: Three German companies (J-GmbH, D, and D GmbH & Co. KG) offered short-term accommodation in hotels and guesthouses, bundling services like breakfast, parking, Wi-Fi, and wellness facilities for a...
ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
On March 5, 2026, the ECJ issued the Judgment in the case C-436/24 (Lyko Operations). Context: Request for a preliminary ruling – Tax law – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 30a...
ECG T-96/26 (TellusTax Advisory) – Questions – VAT deductions in the event of different VAT treatment between Member States
Summary Case Overview: The General Court of the EU is examining whether an EU Member State can deny the right to deduct input VAT for services that are taxable in the provider’s country (Sweden) but exempt in the...
Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities
Incorrectly invoiced VAT on intra-Community supplies can create multiple VAT liabilities: one from the invoice itself and another from the “safety net” mechanism if the wrong VAT number is used. The General Court...
Recent ECJ and General Court VAT Jurisprudence and Implications for EU Compliance – February 2026
Introduction EU VAT jurisprudence from the Court of Justice (ECJ/CJEU) and—under the post‑reform allocation of jurisdiction for many VAT preliminary references—the General Court (EGC/General Court) continues to shape...
Comments on T-638/24: IC Acquisition also taxable in the event of wrongly charged VAT for exempt IC Supply
The General Court ruled that Austria can impose VAT on Intra-Community Acquisition in the Member State where goods are dispatched or transported, as the purchaser used a VAT identification number from that Member State...
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...
EGC T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – AG Opinion – VAT Exemptions for Credit Management: No Exemption for Former Lenders
On February 25, 2026, the European General Court (EGC) issued the AG Opinion in the case T-184/25 (Veronsaajien oikeudenvalvontayksikkö)x. Facts & Background Context of the Case: This case addresses the VAT...
EGC T-575/24 (Digipolis) – Judgment – Public Law body Held Liable for VAT on Telecommunication Services Provided
On February 25, 2026, the General Court issued the Judgment in the case T-575/24 (Digipolis). Context: Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) –...
EGC T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – VAT deductible for the right period if you get the invoice before filing
Explanatory document On February 11, 2025, the General Court issued the judgment in the case T-689/24 (Dyrektor Krajowej Informacji Skarbowej). Context: Reference for a preliminary ruling – Taxation – Common system of...
VAT and intragroup transactions: important developments
Increased Scrutiny on Intragroup Transactions: Tax authorities are focusing more on the VAT implications of TP adjustments due to the lack of uniform EU rules. Recent CJEU rulings, including the Arcomet Towercranes...
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...
