Dispute over Input VAT for Partially Exempt Hospital: Oblastní nemocnice Kolín, a Czech hospital offering both exempt healthcare and taxable additional services, claimed input VAT on overheads. Tax authorities...
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...
ECJ/General Court VAT Cases – Pending cases
Last update: March 25, 2026 General Court T-172/26 (bett1.de) – No details known yet A German Case T-171/26 (Meori) – No details known yet An Italian Case T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions –...
Agenda of the ECJ/General Court VAT cases – 1 AG Opinion on April 22, 2026
April 22, 2026 AG Opinion in the Case T-268/25 (Sampension Livsforsikring) A Danish Case Ownership requirement for VAT grouping Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE...
EGC VAT Case – T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards
Summary Facts: M. S.A., a bank, engages in derivative transactions involving greenhouse gas emission allowances, some of which are non-deliverable forward transactions settled solely in cash without ownership transfer...
New EGC VAT Case T-172/26 (bett1.de) – 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: bett1.de Source of the question referred for a preliminary...
Comments on ECJ C-515/24: ECJ Upholds Spanish VAT Deduction Ban for Entertainment Expenses at Accession
CJEU upholds Spain’s denial of input VAT deduction on entertainment expenses The Court of Justice of the European Union, in Case C-515/24, clarified that Spain’s simultaneous introduction of VAT and certain...
Scope of the Standstill Clause and Limits on VAT Deduction Rights in Spain
The limitation on the right to deduct VAT on representation expenses and client entertainment remains a recurring debate in Spanish tax administration. The controversy centers on the application of Article 96 of the...
Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers
Loyalty points, vouchers and VAT – conclusions from the CJEU judgment C-436/24 The CJEU ruled on March 5, 2026, in Case C-436/24, that points awarded in a loyalty program do not constitute a “voucher” for...
Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)
Last update: March 14, 2025 Relevant article in the EU VAT Directive 2006/112/EC Article 13 1. States, regional and local government authorities and other bodies governed by public law shall not be regarded as taxable...
New ECJ VAT Case C-194/26 (Private Secondary School Evlogi and Hristo Georgievi) – 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: Private Secondary School Evlogi and Hristo Georgievi Source...
ECJ C-527/24 (Harry and Associés) – Judgment – Technical Fault Cannot Bar VAT Refund and Access
On March 12, 2026, the ECJ released the judgment in the case C-527/24 (Harry and Associés). Context: Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC —...
ECJ C-515/24 (Randstad España) – Judgment – Spain’s VAT Deduction Exclusion: Valid on Accession
On March 12, 2026, the ECJ released the Judgment in the case C-515/24 (Randstad España). Context: Request for a preliminary ruling on interpretation – Article 267 TFEU – Standstill clause – Exception to the principle of...
Roadtrip through ECJ Cases – Focus on ”Exemption” – Currency transactions exclude collectors’ items and numismatic coins
Relevant article in the EU VAT Directive 2006/112/EC Article 135(1)(e) of the EU VAT Directive 2006/112/EC Article 135 1. Member States shall exempt the following transactions: e) transactions, including negotiation...
Comments on ECJ C-409/24 to C-411/24: Accommodation landlords must split supplies for VAT purposes
The Court of Justice ruled that hotels in Germany can tax services like breakfast separately at the standard VAT rate, even if these services are ancillary to short-term accommodation rentals. J-GmbH, a hotel and...
