A German company (A-GmbH) with an outward processing authorization to process crude groundnut oil in Switzerland had its application for partial exemption from import duties rejected by German customs (HDK C) because it...
Agenda of the ECJ/General Court VAT cases – 2 Judgment, 2 AG Opinions till May 13, 2026
April 22, 2026 Judgment in T-233/25 (Mokoryte) A Romanian Case Can a subcontractor adjust VAT after claim assignment and insolvency? AG Opinion in the Case T-268/25 (Sampension Livsforsikring) A Danish Case Ownership...
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...
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 –...
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...
Comments on ECJ C-521/24: ECJ Rules Against Hungary’s Strict Formalism in VAT Deduction for Late Invoices
Late invoice for intra-Community acquisition: deduction cannot be denied for not being claimed in the original period The ECJ ruled in Aptiv Services Hungary that a Member State cannot deny the right to deduct VAT for...
ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – Judgment – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment
On March 19, 2026, the ECJ has released the facts and question in the case C-513/24 (Oblastní nemocnice Kolín). Context: Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 2006/112/EC –...
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-521/24 (Aptiv Services Hungary Kft.) – Judgment – VAT deduction allowed despite delayed invoice receipt, if in good faith
On March 12, 2025, the ECJ issued the judgment in the case C-521/24 (Aptiv Services Hungary Kft.). Context: Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC...
