Procedure and result: Reference for a preliminary ruling Subject matter of the case: Taxation – Value added tax Procedural information Usual case name: Prodalco Mat Source of the question referred for a...
ECJ & General Court VAT Cases decided in 2026
Last Update: May 2, 2026 April30, 2026: C-544/24 (Nekilnojamojo turto valdymas) – Fixed default VAT interest acceptable, does not violate proportionality April 22, 2026: T-233/25 (Mokoryte) – Subcontractor Cannot Adjust...
ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – Judgment – Fixed default VAT interest acceptable, does not violate proportionality
On April 30, 2026, the ECJ issued its decision in the case C-544/24 (Nekilnojamojo turto valdymas). Context: Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC –...
Comments on EGC T-268/25: Danish requirement of 100% interest for VAT not contrary to EU law according to AG
Sampension Livsforsikring (T-268/25) – Opinion – VAT grouping – Derogation that grouping requires 100% ownership where persons are making exempt or not engaged in economic activity – whether compatible with Article 11 –...
Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11 of EU VAT Directive)
Last update: April 25, 2026 Relevant article in the EU VAT Directive Article 11 After consulting the advisory committee on value added tax (hereafter, the “VAT Committee”), each Member State may regard as a...
Comments on EGC T-397/25: Justified revision of VAT deduction of leased commercial building after transfer of business
In a “transfer of a going concern” (sale of a business as a whole) where the building is leased back (VAT exempt) by the original owner instead of being transferred, the original owner must adjust their...
EGC VAT Case – T-233/25 (Mokoryte) – Judgment – Subcontractor Cannot Adjust VAT for Unpaid Assigned Claim from Insolvent Developer
On April 22, 2026, the EGC issued its decision in the case T-233/25 (Mokoryte). Context: Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable amount – Reduction in case of...
EGC Customs T-589/24: No partial exemption from import duties in outward processing
Import duty exemption under OPR requires prior export at authorised customs office The Belgian customs administration has clarified that to qualify for import duty exemption under Outward Processing Relief (OPR), the...
Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)
Last update: April 16, 2025 Podcast on Spotify Video on YouTube Article in EU VAT Directive 2006/112/EC Article 19 (Taxable transaction – Transfer of Going Concern) In the event of a transfer, whether for consideration...
EGC VAT Case T-171/26 (Meori) – Questions – VAT Exemption for Massage Therapists: EU Law Compatibility?
Summary Facts: The case involves an Italian tax assessment against “Fisionatural Center S.a.s. Di QT e C.” for higher taxable income in 2017, stemming from the non-recognition of VAT exemption for services...
New EGC VAT Case T-231/26 & T-232/26 ( Agenzia delle Entrate Direzione provinciale Genova) – No details known yet
Procedure and result: Reference for a preliminary ruling Subject matter of the case: TaxationValue added tax Procedural information Usual case name: Agenzia delle Entrate Direzione provinciale Genova Source of the...
Recent ECJ and General Court VAT Jurisprudence and Implications for EU Compliance – March 2026
Introduction EU VAT compliance remains highly sensitive to Court of Justice (ECJ/CJEU) and General Court (GC/EGC) jurisprudence because the case law continuously shapes (i) the practical reach of VAT neutrality, (ii)...
Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)
Last update: March 26, 2026 Issue The TOMS means that VAT should be applied only on the margins made from sales of travel services to consumers. In return, however, tour operators cannot recover input VAT in relation to...
EGC Customs T-296/25 (Lidikar) – Judgment – Use of Foreign Export Prices for EU Customs Valuation
On March 25, 2026, the General Court issued its judgment in the case T-296/25 (Lidikar). Interpretation of Union Customs Code (UCC) Article 74(3) regarding the use of external export data, communicated via international...
EGC VAT Case – T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed
On March 25, 2026, the European General Court issued its decision in the case T-221/25 (TUI Belgium). Context: Reference for a preliminary ruling — Taxation — Common system of VAT — Transactions subject to VAT — Supply...
