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

European Union

Agenda of the ECJ/General Court VAT cases – 3 Judgments, 2 AG Opinions, 1 Hearing till November 27, 2025

8 hours ago

European Union Lithuania

ECJ VAT C-544/25 (Nekilnojamojo turto valdymas) – Questions – VAT penalties and interest challenged as disproportionate and duplicative under EU law principles

8 hours ago

European Union Romania

ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions

8 hours ago

Bulgaria European Union

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

9 hours ago

European Union

Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT

10 hours ago

European Union Netherlands

Comments on ECJ C-232/24: Both factoring but also invoice financing subject to VAT

1 day ago

European Union

Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify

1 day 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))

3 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

3 days ago

European Union

ECJ VAT Cases decided in 2025

4 days ago

European Union

ECJ/General Court VAT Cases – Pending cases

4 days ago

European Union Finland

ECJ VAT C-232/24 (Kosmiro) – Judgment – Factoring Fees Are Taxable Services Under EU VAT Law

5 days ago

Belgium European Union

General Court T-575/24 (Digipolis) – AG Opinion – Associations Providing Paid Services to Members Are Taxable

5 days ago

European Union Spain

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

5 days ago

Bulgaria European Union

ECJ VAT C-744/23 (Zlakov) – Judgment – Pro Bono Legal Services are subject to VAT

5 days ago

Bulgaria European Union

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

5 days ago

Austria European Union

New GC VAT Case T-389/25 (James Howden and Co.) – No details on Curia yet but ….

6 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)

1 week ago

European Union

Briefing document & Podcast: C-438/13 (BCR Leasing Case) – Relief for Leasing Firms Facing Asset Non-Recovery

1 week ago

European Union Spain

VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence

1 week ago

European Union

Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption

2 weeks ago

European Union

Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care

2 weeks ago

European Union Germany

ECJ Customs C-307/23 (G GmbH) – AG Opinion – EU-Designed Label Templates Must Be Included in Customs Value as Container Costs

2 weeks ago

United Kingdom

Post-Brexit VAT Divergence and why the EU Forgives and the UK Doesn’t?

2 weeks ago

Austria European Union

Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?

2 weeks ago

European Union

Briefing document & Podcast: ECJ VAT C-622/23 (RHTB) – VAT Implications in Work Contract Cancellations

2 weeks ago

Austria European Union

New GC VAT Case: C-689/25 (British Company) – No details known yet

2 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

2 weeks ago

European Union

Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination

2 weeks ago

European Union

Briefing document & Podcast: ECJ Rulings on Reductions of the Taxable Amount through Rebates

2 weeks ago

European Union

Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires

2 weeks ago

European Union

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending

2 weeks ago

European Union

Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions

2 weeks ago

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

Agenda of the ECJ/General Court VAT cases – 3 Judgments, 2 AG Opinions, 1 Hearing till November 27, 2025

ECJ VAT C-544/25 (Nekilnojamojo turto valdymas) – Questions – VAT penalties and interest challenged as disproportionate and duplicative under EU law principles

ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT

Comments on ECJ C-232/24: Both factoring but also invoice financing subject to VAT

Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify

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))

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

ECJ VAT Cases decided in 2025

ECJ/General Court VAT Cases – Pending cases

ECJ VAT C-232/24 (Kosmiro) – Judgment – Factoring Fees Are Taxable Services Under EU VAT Law

General Court T-575/24 (Digipolis) – AG Opinion – Associations Providing Paid Services to Members Are Taxable

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

ECJ VAT C-744/23 (Zlakov) – Judgment – Pro Bono Legal Services are subject to VAT

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

New GC VAT Case T-389/25 (James Howden and Co.) – No details on Curia yet but ….

Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)

Briefing document & Podcast: C-438/13 (BCR Leasing Case) – Relief for Leasing Firms Facing Asset Non-Recovery

VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence

Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption

Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care

ECJ Customs C-307/23 (G GmbH) – AG Opinion – EU-Designed Label Templates Must Be Included in Customs Value as Container Costs

Post-Brexit VAT Divergence and why the EU Forgives and the UK Doesn’t?

Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?

Briefing document & Podcast: ECJ VAT C-622/23 (RHTB) – VAT Implications in Work Contract Cancellations

New GC VAT Case: C-689/25 (British Company) – No details known yet

Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination

Briefing document & Podcast: ECJ Rulings on Reductions of the Taxable Amount through Rebates

Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 case pending

Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions

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