Tag - ECJ (European Court of Justice) / General Court

European Union

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

5 hours ago

European Union

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

6 hours ago

European Union

ECJ VAT cases now on YouTube …. First test ECJ C-602/24 VAT Exemption for Exported Goods: Supplier’s Knowledge Irrelevant

1 day ago

European Union

ECJ Clarifies VAT Liability for Incorrect Invoices to Nontaxable Consumers in Case C-794/23

1 day ago

Austria European Union

General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply?

2 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)

2 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption related to welfare and social security work” (Art. 132(1)(g))

2 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption for hospital & medical care” (Art. 132(1)(b))

2 days ago

European Union Netherlands

General Court VAT Case – T-444/25 (Cavert) – Questions – VAT Exemptions for Care Services in Dutch VAT Groups

2 days ago

Bulgaria European Union

ECJ C-304/25 (Lidl Bulgaria) – Questions – Legality of penalties and confiscation for VAT compliance under EU law

3 days ago

Bulgaria European Union

ECJ C-321/25 (Gidzhinov) – Questions – National limitation rules’ compatibility with EU law regarding tax offense prosecutions

3 days ago

European Union

Comments on ECJ C-602/24: Exemption for I/C supplies even if goods are exported

3 days ago

European Union

Briefing document & Podcast: ECJ C-602/24 (W.) – VAT Exemption for Exported Goods: Supplier’s Knowledge Irrelevant

3 days ago

European Union

Briefing document & Podcast: ECJ C-433/24 (Galerie Karsten Greve) – EU VAT Margin Scheme for Works of Art

3 days ago

European Union

Comments on ECJ C-808/23: Holding Services to Subsidiaries Are Not a Single Taxable Supply

4 days ago

European Union

ECJ Customs C-206/24 (Caves andorranes) – Judgment – Customs Duties Repayment Procedures

4 days ago

European Union

Comments on ECJ C-433/24: Profit margin scheme also applicable after the purchase of an art object from the artist’s company

4 days ago

European Union

Comments on ECJ C-427/23: Administrative services for VAT refund forms of service

4 days ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

4 days ago

European Union

Briefing document & Podcast: ECJ VAT C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

4 days ago

European Union

Comments on ECJ C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

4 days ago

European Union

ECJ/General Court VAT Cases – Pending cases

5 days ago

European Union

EU Court Rules on Three-Year Limit for Customs Duty Refunds by French Authorities

6 days ago

European Union

ECJ VAT Cases decided in 2025

6 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

6 days ago

European Union

Briefing document & Podcast: ECJ VAT C-427/23 VAT Refunds for Non-EU Customers: Taxable Services or Exempt?

6 days ago

European Union Hungary

ECJ C-427/23 (Határ Diszkont) – Judgment – Managing VAT refund files is an independent supply subject to VAT, not exempted from VAT

1 week ago

Austria European Union

ECJ C-794/23 (Finanzamt Österreich) – Judgment – Taxpayer not liable for incorrectly charged VAT to non-taxables

1 week ago

European Union France

ECJ C-433/24 (Galerie Karsten Greve) – Judgment – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed

1 week ago

European Union Poland

ECJ C-602/24 (W.) – Judgment – Exemption for I/C supplies even if goods are exported

1 week ago

European Union

Does transfer Pricing Create VAT Liabilities And Reporting Issues?

1 week ago

European Union

Comments on ECJ C-232/24: AG Opinion on VAT for Factoring and Arrangement Fees

1 week ago

European Union

Comments on ECJ C-726/23 – AG Opinion: TP Adjustments May Impact VAT, Requires Case-by-Case Assessment

1 week ago

Tag - ECJ (European Court of Justice) / General Court

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

Briefing document & Podcast: ECJ VAT C-29/08: TOGC, Share Disposal and Deductibility of Input Tax

ECJ VAT cases now on YouTube …. First test ECJ C-602/24 VAT Exemption for Exported Goods: Supplier’s Knowledge Irrelevant

ECJ Clarifies VAT Liability for Incorrect Invoices to Nontaxable Consumers in Case C-794/23

General Court Case T-413/25 (Peckeger) – Questions – Did the property transfer qualify as a taxable supply?

Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)

Roadtrip through ECJ Cases – Focus on ”Exemption related to welfare and social security work” (Art. 132(1)(g))

Roadtrip through ECJ Cases – Focus on ”Exemption for hospital & medical care” (Art. 132(1)(b))

General Court VAT Case – T-444/25 (Cavert) – Questions – VAT Exemptions for Care Services in Dutch VAT Groups

ECJ C-304/25 (Lidl Bulgaria) – Questions – Legality of penalties and confiscation for VAT compliance under EU law

ECJ C-321/25 (Gidzhinov) – Questions – National limitation rules’ compatibility with EU law regarding tax offense prosecutions

Comments on ECJ C-602/24: Exemption for I/C supplies even if goods are exported

Briefing document & Podcast: ECJ C-602/24 (W.) – VAT Exemption for Exported Goods: Supplier’s Knowledge Irrelevant

Briefing document & Podcast: ECJ C-433/24 (Galerie Karsten Greve) – EU VAT Margin Scheme for Works of Art

Comments on ECJ C-808/23: Holding Services to Subsidiaries Are Not a Single Taxable Supply

ECJ Customs C-206/24 (Caves andorranes) – Judgment – Customs Duties Repayment Procedures

Comments on ECJ C-433/24: Profit margin scheme also applicable after the purchase of an art object from the artist’s company

Comments on ECJ C-427/23: Administrative services for VAT refund forms of service

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

Briefing document & Podcast: ECJ VAT C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

Comments on ECJ C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

ECJ/General Court VAT Cases – Pending cases

EU Court Rules on Three-Year Limit for Customs Duty Refunds by French Authorities

ECJ VAT Cases decided in 2025

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

Briefing document & Podcast: ECJ VAT C-427/23 VAT Refunds for Non-EU Customers: Taxable Services or Exempt?

ECJ C-427/23 (Határ Diszkont) – Judgment – Managing VAT refund files is an independent supply subject to VAT, not exempted from VAT

ECJ C-794/23 (Finanzamt Österreich) – Judgment – Taxpayer not liable for incorrectly charged VAT to non-taxables

ECJ C-433/24 (Galerie Karsten Greve) – Judgment – Article 316(1)(b) allows art supply by dealers via legal entities if properly attributed

ECJ C-602/24 (W.) – Judgment – Exemption for I/C supplies even if goods are exported

Does transfer Pricing Create VAT Liabilities And Reporting Issues?

Comments on ECJ C-232/24: AG Opinion on VAT for Factoring and Arrangement Fees

Comments on ECJ C-726/23 – AG Opinion: TP Adjustments May Impact VAT, Requires Case-by-Case Assessment

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