European Union Comments on ECJ-782/23: Transaction value also applies to provisional import goods price 23 hours ago
European Union ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC 1 day ago
European Union Podcasts & briefing documents: VAT concepts explained through ECJ/CJEU cases on Spotify 3 days ago
European Union Agenda of the ECJ VAT cases – 1 Judgment, 2 AG Opinions and 1 Hearing till June 19, 2025 3 days ago
European Union Briefing document: ECJ C-782/23 (Tauritus) – Customs Value Determination for Provisional Prices in Imports 4 days ago
European Union Comments on ECJ C-527/23: EU Court Rules on VAT Deduction for Intra-Group Administrative Services 4 days ago
European Union Comments on ECJ C-615/23: Transport Compensation Not Subject to VAT for Public Service Losses 5 days ago
European UnionLithuania ECJ Customs C-782/23 (Tauritus) – Judgment – Customs Value Determination for Provisional Prices in Imports 5 days ago
European Union Briefing document: ECJ Rulings on Reductions of the Taxable Amount through Rebates 5 days ago
BelgiumEuropean Union Flashback on ECJ cases C-217/94 (Eismann Alto Adige Srl) – Accompanying Documents for Internal Goods Transport Under VAT Directive 5 days ago
European UnionHungary GC VAT Case T-198/25 (G. Kft) – Questions – Are VAT corrections and refunds only possible if new circumstances? 6 days ago
European Union Briefing Document: Comprehensive Review of EU VAT Deduction Rules and Invoice Requirements Based on ECJ Case Law 6 days ago
European Union Comments on ECJ C-615/23: Subsidy afterwards for losses of passenger transport not subject to VAT 7 days ago
European Union Comments on ECJ C-405/24: Failure to grant VAT exemption on small consignments of a non-commercial character in violation of EU law 1 week ago
European Union Comments on ECJ C-744/23: AG Opinion – No-cure-no-pay service is a VAT-taxed transaction 1 week ago
European UnionGreece Comments on ECJ Customs C-72/24 & C-73/24: Calculation of customs value in Greek textile smuggling according to AG EU in violation of EU law 1 week ago
European Union Briefing Document: VAT Treatment of Local Authority Compensation for Public Transport Services (Case C‑615/23) 2 weeks ago
European Union Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73) 2 weeks ago
European Union Roadthrip through ECJ Cases – Focus on Exemption on Importation (Art. 143) 2 weeks ago
European Union Briefing document ECJ C-405/24 on Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State 2 weeks ago
European Union Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ/CJEU transactions 2 weeks ago
BulgariaEuropean Union ECJ Case C-744/23 (Zlakov) – AG Opinion – Pro Bono Legal Services are subject to VAT 2 weeks ago
European UnionPoland ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Flat-Rate Compensation for Public Transport Services Is Not Taxable Under VAT 2 weeks ago
European UnionPoland ECJ VAT C-405/24 (L.) – Judgment – Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State 2 weeks ago
European Union 1064 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX 2 weeks ago
European UnionLuxembourg ECJ C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Questions – Can managers challenge VAT assessments without prior notification under EU law? 2 weeks ago
European Union Briefing Document: EU VAT principles on ”Barter Transactions” based on ECJ/CJEU transactions 2 weeks ago
European Union Comments on ECJ C-213/24: Joint Marital Property as Single VAT Taxpayer in Real Estate Sales 2 weeks ago