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

European Union

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

3 days ago

European Union Latvia

New General Court VAT case – T-614/25 (Trading 4) – Details not yet known

4 days ago

European Union

Agenda of the ECJ VAT cases – 2 Judgments, 2 AG Opinions till October 10, 2025

4 days ago

European Union

Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud

1 week ago

European Union

Comments on ECJ C-472/24: In-game gold: AG Kokott’s advice on VAT exemption, vouchers & margin scheme

1 week ago

European Union Lithuania

ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions

2 weeks ago

European Union Sweden

ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points

2 weeks ago

European Union

Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements

2 weeks ago

Bulgaria European Union

ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation

3 weeks ago

European Union

ECJ/General Court VAT Cases – Pending cases

3 weeks ago

European Union

ECJ VAT Cases decided in 2025

3 weeks ago

European Union Poland

ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required

3 weeks ago

European Union Germany

New General Court VAT case – T-569/25 (X-GmbH) – Details not yet known

3 weeks ago

European Union

Briefing Document & Podcast: VAT on Land Registration – Analysis of Amărăşti Land Investment SRL (Case C-707/18)

3 weeks ago

Bulgaria European Union

General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24

4 weeks ago

European Union

Comments on ECJ C-375/24: Application of reduced VAT rate to puzzle books with number Sudokus

4 weeks ago

European Union

Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)

4 weeks ago

European Union Germany

ECJ C-375/24 (Keesing Deutschland) – Judgment – Sudoku books are eligible for the reduced VAT rate

4 weeks ago

European Union

Comments on ECJ C-602/24: Intra-Community Supply Requalified as Export, VAT Exemption Upheld

4 weeks ago

European Union

Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)

4 weeks ago

European Union

1083 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX

4 weeks ago

European Union

1083 ECJ/General Court VAT Cases are now available on www.VATupdate.com

4 weeks ago

Belgium European Union

Flashback on ECJ Cases C-110/94 (INZO) – Commissioning of a profitability study is indeed an economic activity

1 month ago

European Union France

Comments on ECJ Customs C-206/24: Ex Officio Repayment of Unduly Levied Customs Duties by Member States

1 month ago

European Union

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

1 month ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

1 month ago

European Union

Roadtrip through ECJ Cases – Adjustment of deductions on Capital Goods (Art. 187–192)

1 month ago

European Union

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

1 month ago

European Union United Kingdom

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

1 month ago

European Union

VAT on share disposals: A guide for investors

1 month ago

European Union Luxembourg

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

1 month ago

European Union Portugal

GC VAT Case T-324/25 (Novo Banco) – Order – Proceedings stayed until resolution of similar case C-521/24

1 month ago

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

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

New General Court VAT case – T-614/25 (Trading 4) – Details not yet known

Agenda of the ECJ VAT cases – 2 Judgments, 2 AG Opinions till October 10, 2025

Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud

Comments on ECJ C-472/24: In-game gold: AG Kokott’s advice on VAT exemption, vouchers & margin scheme

ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions

ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points

Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements

ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation

ECJ/General Court VAT Cases – Pending cases

ECJ VAT Cases decided in 2025

ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required

New General Court VAT case – T-569/25 (X-GmbH) – Details not yet known

Briefing Document & Podcast: VAT on Land Registration – Analysis of Amărăşti Land Investment SRL (Case C-707/18)

General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24

Comments on ECJ C-375/24: Application of reduced VAT rate to puzzle books with number Sudokus

Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)

ECJ C-375/24 (Keesing Deutschland) – Judgment – Sudoku books are eligible for the reduced VAT rate

Comments on ECJ C-602/24: Intra-Community Supply Requalified as Export, VAT Exemption Upheld

Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)

1083 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX

1083 ECJ/General Court VAT Cases are now available on www.VATupdate.com

Flashback on ECJ Cases C-110/94 (INZO) – Commissioning of a profitability study is indeed an economic activity

Comments on ECJ Customs C-206/24: Ex Officio Repayment of Unduly Levied Customs Duties by Member States

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

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

Roadtrip through ECJ Cases – Adjustment of deductions on Capital Goods (Art. 187–192)

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

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

VAT on share disposals: A guide for investors

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

GC VAT Case T-324/25 (Novo Banco) – Order – Proceedings stayed until resolution of similar case C-521/24

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