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 T-397/25 (A&P Deco) – AG Opinion – VAT deduction adjustment required even with business transfer and lease
On April 15, 2025, the General Court issued the AG Opinion in the case T-397/25 (A&P Deco). Context: Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Adjustment of...
EGC VAT Case T-172/26 (bett1.de) – Questions – Is a statutory cost reimbursement a VATable service supply?
Summary Facts: An applicant (bett1.de GmbH) sent a warning letter to a defendant (Emma Matratzen GmbH) concerning misleading advertising. The applicant incurred legal costs for this warning letter, which the defendant...
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-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...
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-527/24: Right to VAT Refund Despite Technical Glitch in Cross-Border Application
Technical malfunction in request cannot be a reason to refuse VAT refund Harry et Associés SARL’s VAT refund request, concerning transactions in Italy and submitted via French authorities, was deemed invalid by an...
New ECJ VAT Case C-193/26 (St. Kliment Ohridski Primary Private School II) – 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: St. Kliment Ohridski Primary Private School II Source of the...
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...
