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

European Union

Briefing document & Podcast: ECJ C-495/17 (Cartrans) – Specific documents cannot be imposed for proof of goods transport

9 hours ago

European Union

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

1 day ago

European Union

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e))

2 days ago

European Union

Briefing document & Podcast: C-621/19 (Weindel) VAT Deduction – Import Costs and Ownership

2 days ago

European Union

Comments on ECJ C-276/24: Joint and several liability for VAT in addition to refusal to deduct VAT not contrary to EU law

2 days ago

European Union

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

3 days ago

European Union

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

3 days ago

European Union

Briefing document & Podcast: ECJ C-802/19 (Firma Z) – Taxable amount adjustments for medicinal products and health insurance discounts

3 days ago

European Union

Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138)

3 days ago

European Union

Briefing document & Podcast ECJ VAT C-386/16 (Toridas) – EU VAT Exemption in Chain Transactions

3 days ago

European Union Greece

General Court VAT T-356/25 (Rapera) – Questions – Liability of tax representatives for VAT without direct involvement

3 days ago

European Union Poland

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

4 days ago

European Union Netherlands

New General Court VAT Case – T-444/25 (Cavert) – No details known yet

4 days ago

European Union

Comments on ECJ C-379/24 & C-380/24: VAT exemption for cleaning services provided by a group to members

4 days ago

European Union

Agenda of the ECJ VAT cases – 3 Judgments on August 1, 2025

4 days ago

European Union

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

5 days ago

European Union

Briefing document and Podcast: ECJ Cases on the Commissionaire fiction

5 days ago

European Union

Briefing document & Podcast: C-185/01 (Auto Lease Holland BV): VAT Refund on Fuel Supply

5 days ago

European Union

Comments on ECJ C-785/23: Ruling on VAT Exemptions for Bulgarian Postal Services

5 days ago

European Union

Comments on ECJ C-605/23: Suspension of sealing of business premises possible in the event of VAT violation

5 days ago

European Union

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

6 days ago

European Union

Briefing document and Podcast C-48/97 (Kuwait Petroleum (GB) Ltd) – Sales Promotion and Consideration

6 days ago

European Union

Intra-group settlements under the magnifying glass of the CJEU – key issues related to transfer pricing and VAT

6 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32)

7 days ago

European Union

Briefing Document & Podcast: C-430/09 Euro Tyre Holding BV: Intra-Community VAT Supply Rules

7 days ago

Croatia European Union

General Court Excise T-534/24 (Gotek) – Judgment- Chargeability of Excise Duty in Relation to Fictitious Supplies

1 week ago

European Union

ECJ/General Court VAT Cases – Pending cases

1 week ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))

1 week ago

European Union Spain

ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – AG Opinion – Article 132(1)(f) exempts services essential for tax-exempt activities without distorting competition

1 week ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

1 week ago

European Union

Briefing document & Podcast C-276/24 (KONREO) – VAT Fraud, Joint Liability, and Deduction Denial

1 week ago

European Union

ECJ VAT Cases decided in 2025

1 week ago

Czech Republic European Union

ECJ C-276/24 (KONREO) – Judgment – Customer liable to pay VAT even after deduction rights are refused in case of fraud

1 week ago

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

Briefing document & Podcast: ECJ C-495/17 (Cartrans) – Specific documents cannot be imposed for proof of goods transport

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e))

Briefing document & Podcast: C-621/19 (Weindel) VAT Deduction – Import Costs and Ownership

Comments on ECJ C-276/24: Joint and several liability for VAT in addition to refusal to deduct VAT not contrary to EU law

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

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

Briefing document & Podcast: ECJ C-802/19 (Firma Z) – Taxable amount adjustments for medicinal products and health insurance discounts

Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138)

Briefing document & Podcast ECJ VAT C-386/16 (Toridas) – EU VAT Exemption in Chain Transactions

General Court VAT T-356/25 (Rapera) – Questions – Liability of tax representatives for VAT without direct involvement

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

New General Court VAT Case – T-444/25 (Cavert) – No details known yet

Comments on ECJ C-379/24 & C-380/24: VAT exemption for cleaning services provided by a group to members

Agenda of the ECJ VAT cases – 3 Judgments on August 1, 2025

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

Briefing document and Podcast: ECJ Cases on the Commissionaire fiction

Briefing document & Podcast: C-185/01 (Auto Lease Holland BV): VAT Refund on Fuel Supply

Comments on ECJ C-785/23: Ruling on VAT Exemptions for Bulgarian Postal Services

Comments on ECJ C-605/23: Suspension of sealing of business premises possible in the event of VAT violation

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

Briefing document and Podcast C-48/97 (Kuwait Petroleum (GB) Ltd) – Sales Promotion and Consideration

Intra-group settlements under the magnifying glass of the CJEU – key issues related to transfer pricing and VAT

Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32)

Briefing Document & Podcast: C-430/09 Euro Tyre Holding BV: Intra-Community VAT Supply Rules

General Court Excise T-534/24 (Gotek) – Judgment- Chargeability of Excise Duty in Relation to Fictitious Supplies

ECJ/General Court VAT Cases – Pending cases

Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))

ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – AG Opinion – Article 132(1)(f) exempts services essential for tax-exempt activities without distorting competition

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

Briefing document & Podcast C-276/24 (KONREO) – VAT Fraud, Joint Liability, and Deduction Denial

ECJ VAT Cases decided in 2025

ECJ C-276/24 (KONREO) – Judgment – Customer liable to pay VAT even after deduction rights are refused in case of fraud

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