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

European Union

Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)

12 hours ago

European Union

Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction

23 hours ago

Bulgaria European Union

EGC Customs T-296/25 (Lidikar) – Judgment – Use of Foreign Export Prices for EU Customs Valuation

23 hours ago

European Union

Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law

24 hours ago

European Union

Comments on T-221/25: Implicit VAT taxation for non-EU travel services by agents is valid

1 day ago

European Union

ECJ/General Court VAT Cases – Pending cases

2 days ago

European Union

ECJ & General Court VAT Cases decided in 2026

2 days ago

European Union

Agenda of the ECJ/General Court VAT cases – 1 AG Opinion on April 22, 2026

2 days ago

Belgium European Union

EGC VAT Case – T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed

2 days ago

European Union Poland

EGC VAT Case – T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards

3 days ago

European Union Italy

New EGC VAT Case T-171/26 (Meori) – No details known yet

4 days ago

European Union Germany

New EGC VAT Case T-172/26 (bett1.de) – No details known yet

4 days ago

European Union

Comments on ECJ C-521/24: CJEU Rules Against Hungary’s Strict Formalism in VAT Deduction for Late Invoices

4 days ago

European Union

Comments on ECJ C-515/24: ECJ Upholds Spanish VAT Deduction Ban for Entertainment Expenses at Accession

7 days ago

Czech Republic European Union

ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – Judgment – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment

1 week ago

European Union Spain

Scope of the Standstill Clause and Limits on VAT Deduction Rights in Spain

1 week ago

European Union

Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT

1 week ago

European Union

Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers

1 week ago

European Union

Comments on ECJ C-527/24: Right to VAT Refund Despite Technical Glitch in Cross-Border Application

1 week ago

European Union

Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)

2 weeks ago

Bulgaria European Union

New ECJ VAT Case C-193/26 (St. Kliment Ohridski Primary Private School II) – No details known yet

2 weeks ago

Bulgaria European Union

New ECJ VAT Case C-194/26 (Private Secondary School Evlogi and Hristo Georgievi) – No details known yet

2 weeks ago

European Union

ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing

2 weeks ago

European Union Italy

ECJ C-527/24 (Harry and Associés) – Judgment – Technical Fault Cannot Bar VAT Refund and Access

2 weeks ago

European Union Hungary

ECJ C-521/24 (Aptiv Services Hungary Kft.) – Judgment – VAT deduction allowed despite delayed invoice receipt, if in good faith

2 weeks ago

European Union Spain

ECJ C-515/24 (Randstad España) – Judgment – Spain’s VAT Deduction Exclusion: Valid on Accession

2 weeks ago

European Union

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

3 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption” – Currency transactions exclude collectors’ items and numismatic coins

3 weeks ago

European Union

Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities

3 weeks ago

European Union

Comments on ECJ C-409/24 to C-411/24: Accommodation landlords must split supplies for VAT purposes

3 weeks ago

European Union

Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))

3 weeks ago

European Union

Briefing document & Podcast: Ibero Tours (C-300/12): VAT Principles Clarified on Price Reductions by Intermediaries

3 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)

3 weeks ago

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

Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)

Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction

EGC Customs T-296/25 (Lidikar) – Judgment – Use of Foreign Export Prices for EU Customs Valuation

Comments on ECG T-689/24: Confirms Incompatibility of Polish Input VAT Deduction Rules with EU Law

Comments on T-221/25: Implicit VAT taxation for non-EU travel services by agents is valid

ECJ/General Court VAT Cases – Pending cases

ECJ & General Court VAT Cases decided in 2026

Agenda of the ECJ/General Court VAT cases – 1 AG Opinion on April 22, 2026

EGC VAT Case – T-221/25 (TUI Belgium) – Judgment – Implicit VAT Taxation for Non-EU Travel Services Affirmed

EGC VAT Case – T-138/26 (Dyrektor Krajowej Informacji Skarbowej) – Questions – VAT Exemption for Cash-Settled Greenhouse Gas Emission Allowance Forwards

New EGC VAT Case T-171/26 (Meori) – No details known yet

New EGC VAT Case T-172/26 (bett1.de) – No details known yet

Comments on ECJ C-521/24: CJEU Rules Against Hungary’s Strict Formalism in VAT Deduction for Late Invoices

Comments on ECJ C-515/24: ECJ Upholds Spanish VAT Deduction Ban for Entertainment Expenses at Accession

ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – Judgment – Regulatory requirement alone insufficient for pro-rata VAT deduction for hospital equipment

Scope of the Standstill Clause and Limits on VAT Deduction Rights in Spain

Comments on ECJ C-472/24: Court Rules Virtual Gold Not Exempt from VAT

Comments on ECJ C-436/24 (Lyko): Court Rules Loyalty Points Do Not Qualify as Vouchers

Comments on ECJ C-527/24: Right to VAT Refund Despite Technical Glitch in Cross-Border Application

Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)

New ECJ VAT Case C-193/26 (St. Kliment Ohridski Primary Private School II) – No details known yet

New ECJ VAT Case C-194/26 (Private Secondary School Evlogi and Hristo Georgievi) – No details known yet

ECJ C-167/26 – ECJ will review EGC Case T-689/24 RX – VAT deduction and invoice timing

ECJ C-527/24 (Harry and Associés) – Judgment – Technical Fault Cannot Bar VAT Refund and Access

ECJ C-521/24 (Aptiv Services Hungary Kft.) – Judgment – VAT deduction allowed despite delayed invoice receipt, if in good faith

ECJ C-515/24 (Randstad España) – Judgment – Spain’s VAT Deduction Exclusion: Valid on Accession

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

Roadtrip through ECJ Cases – Focus on ”Exemption” – Currency transactions exclude collectors’ items and numismatic coins

Comments on T-638/24: Double dip alert – an incorrect invoice can create multiple VAT liabilities

Comments on ECJ C-409/24 to C-411/24: Accommodation landlords must split supplies for VAT purposes

Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))

Briefing document & Podcast: Ibero Tours (C-300/12): VAT Principles Clarified on Price Reductions by Intermediaries

Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)

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