Last Update: June 4, 2026 June 3, 2026: T-198/25 (G. Kft) – National VAT Adjustment Restrictions Upheld for Closed Periods – VATupdate May 13, 2026: C-603/24 (Stellantis Portugal) – Judgment – Transfer price adjustment...
EGC T-198/25 (G. Kft) – Judgment – National VAT Adjustment Restrictions Upheld for Closed Periods
On June 3, 2026, the General Court has released the judgment in the case T-198/25 (G. Kft). Context: Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT...
New ECJ case: VAT on Sale of Previously Leased Plots
Poland’s Supreme Administrative Court has asked the ECJ whether long-term lease of land by a private person can count as economic activity under VAT rules, making a later sale of that land subject to VAT. The case...
Stellantis Case Update: Transfer Pricing Adjustments Not Always Subject to VAT
• In the Stellantis case (C‑603/24), the CJEU ruled that transfer pricing adjustments are not always subject to VAT. • The Court held that, in this case, the TP adjustment was just a correction of the agreed price for...
Comments on T-575/24: Belgian commissioned association subject to VAT
The ECJ ruled in the Digipolis case (T-575/24) that a public law association providing telematics services to its member cities and third parties, for a consideration covering its costs, qualifies as a VAT taxable...
Transfer Pricing, VAT and Transactions Between Related Entities: Key Principles from CJEU Case Law (Stellantis Portugal, C‑603/24)
Existence of a taxable supply remains decisive: VAT applies only where a bilateral legal relationship and proportional consideration exist, irrespective of economic benefit, with particular scrutiny on the real...
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...
Comments on ECJ case C‑603/24 (Stellantis Portugal): Transfer Pricing Adjustments and VAT Consideration
The ECJ 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)...
Analysis of EGC T-221/25 (TUI) by Ine Lejeune and Herman van Kesteren: ”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”...
ECJ/General Court VAT Cases – Pending cases
Last update: May 14, 2026 General Court T-284/26 (Cerealcom Dolj) – No details known yet A Romanian Case T-231/26 & T-232/26 ( Agenzia delle Entrate Direzione provinciale Genova) An Italian Case T-172/26 (bett1.de)...
New EGC VAT Case T-284/26 (Cerealcom Dolj) – 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: Cerealcom Dolj Source of the question referred for a...
General Court VAT T-366/25 (Szytelbiecka) – AG Opinion – Divided gift of business not VAT-exempt transfer to single recipient
On May 13, 2026, the General Court issued the AG Opinion in the case T-366/25 (Szytelbiecka). Context: Reference for a preliminary ruling – Taxation – Common system of VAT – First paragraph of Article 19 of Directive...
