The EU Court ruled that Polish regulations requiring an invoice to deduct VAT are incompatible with EU law. Taxpayers can now deduct VAT for the month the tax obligation arises, as long as the invoice is issued before...
How to Mitigate Customs Valuation Risks of Price Adjustments
Practical guidance after the CJEU’s Tauritus ruling Briefing document: ECJ C-782/23 (Tauritus) – Customs Value Determination for Provisional Prices in Imports – VATupdate Summary Customs Valuation Risks from Price...
General Court VAT Case: T-880/25 (Czechanowicz Ekologia i Zielen) – Questions – Invoice‑Level Data Requirements in EU VAT Refunds
The General Court of the European Union has released the preliminary ruling request in the case T-880/25 (Czechanowicz Ekologia i Zielen). Context: Summary Core issue: Whether an electronic VAT refund application under...
Comments on ECJ Case C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies
The ECJ ruled that VAT exemption for intra-Community supplies cannot be denied solely due to missing specific documentation listed in Article 45a of Regulation No. 282/2011. Tax authorities must consider all available...
Comments on ECJ Customs ECJ C-72/24 & 73/24 (Keladis): Determining customs value with statistical evidence permissible in Greek textile smuggling
The Court of Justice of the European Union ruled that Greek tax authorities are permitted to use aggregated statistical data at the EU level to establish the customs value of goods when it cannot be determined through...
ECJ C-72/24 & 73/24 (Keladis) – Judgment – Acceptability of Lowest Acceptable Price in Customs Valuation
On January 29, 2026, the ECJ issued the Judgment in the joined cases C-72/24 (Keladis I) & C-73/24 (Keladis II). Subject matter: Reference for a preliminary ruling – Duty – Value added tax (VAT) – Customs value –...
Comments on C-379/24 & C-380/24 – Judgment disallows restrictions ensuring legal certainty for exemptions
A grupació de Neteja Sanitaria AIE (C-379/24) and Educat Serveis Auxiliars SCCL (C‑380/24) – Judgment – whether cost sharing exemption applies to cleaning services provided by a group of persons carrying on an exempt...
Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers
VAT Exemption for Financial Services: Services ancillary to financial services are generally exempt from VAT under Article 135(1)(b) of the VAT Directive, which benefits financial institutions by allowing them to avoid...
ECJ C-475/24 (Fashion TV RO and Maestro) – Order – National courts must verify VAT compliance for deductions and may examine evidence
On November 12, 2025, the ECJ has released an Order in the case C-475/24 (Fashion TV RO and Maestro). Context: The Curtea de Apel Constanța requested a preliminary ruling from the Court of Justice of the European Union...
ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – Judgment disallows restrictions ensuring legal certainty for exemptions
On January 22, 2026, the ECJ issued the Judgment in the case C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria). Context: References for a preliminary ruling – Tax law – Value added tax – Directive 2006/112/EC –...
VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion
Intersection of VAT and Transfer Pricing: Recent ECJ/CJEU cases highlight the complex relationship between VAT and Transfer Pricing (TP), with limited EU case law guidance and ongoing debates around VAT neutrality and...
ECJ C-603/24 (Stellantis Portugal) – AG Opinion – VAT Adjustments in Intra-Group Transfer Pricing Not Separate Supplies
On January 15, 2026, the ECJ released the AG Opinion in the case C-603/24 (Stellantis Portugal). Context: Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC and Directive...
New InfoCuria case-law database and search tool
User-Friendly Platform: The Court of Justice of the European Union has launched an updated InfoCuria platform, designed to provide clear and intuitive access to a wide array of documents, including judgments, opinions...
New Book: ”CJEU – Recent Developments in Value Added Tax 2024”
A new book, CJEU – Recent Developments in Value Added Tax 2024, has been released by Linde Verlag. This publication serves as a comprehensive overview of the latest developments in Value Added Tax (VAT) law as...
Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (December 2025)
Podcast Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE VATupdate.com – Your FREE source of information on ECJ VAT Cases Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU...
