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

European Union

Comments on ECJ C-808/23: Intra-Group Services Must Be Assessed Individually for VAT Purposes

2 days ago

European Union

Countervailing duties for subsidies – burden of proof lies with the European Commission

2 days ago

European Union

Understanding the Reemtsma Principle: EU VAT Reimbursements and Recent CJEU Rulings

3 days ago

European Union

Comments on ECJ C-782/23: Customs Valuation Methodology for Goods with Provisional Purchase Price

3 days ago

European Union

Briefing Document & Podcast C-605/23 (‘Ati-19’ EOOD): EU Law and Effective Remedies in VAT Enforcement

3 days ago

European Union

Briefing Document & Podcast: ECJ Ruling in ‘Beach and Bar Management’ EOOD (Case C-733/23)

3 days ago

European Union

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 2 cases decided, 1 AG Opinion issued

3 days ago

European Union

ECJ/General Court VAT Cases – Pending cases

3 days ago

Czech Republic European Union

ECJ C-796/23 (Česká síť) – AG Opinion – Taxable persons need legal capacity but not legal personality

3 days ago

European Union

ECJ VAT Cases decided in 2025

3 days ago

European Union

Briefing Document & Podcast: Högkullen AB Case (C-808/23) – VAT, Normal Value, and Intra-Group Services

3 days ago

Bulgaria European Union

ECJ C-605/23 (Ati-19” EOOD) – Judgment – Member State laws cannot limit judicial review of penalties

4 days ago

Bulgaria European Union

ECJ C-733/23 (Beach and bar management) – Judgment – National laws cannot impose double penalties without judicial review options

4 days ago

European Union

ECJ C-808/23 (Högkullen) – Judgment – Parent-subsidiary services cannot always be treated as a single supply

4 days ago

European Union

Comments on ECJ Case C-278/24: Joint and several liability – Member of board of directors following resignation

4 days ago

European Union

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

5 days ago

Belgium European Union

New ECJ VAT Case T-397/25 (A&P Deco) – No details known yet

6 days ago

European Union

Agenda of the ECJ VAT cases – 6 Judgments, 3 AG Opinions till August 1, 2025

6 days ago

European Union

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

7 days ago

European Union

Briefing Document & Podcast ECJ C-590/13 (Idexx) – Formal vs. Substantive Requirements for VAT Deduction

1 week ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption” – Management of special investment funds” (Art. 135(1)(g))

2 weeks ago

European Union

Transfer Pricing and VAT: Why Economic Substance Matters More Than Ever

2 weeks ago

General

Briefing Document & Podcast C-461/21 (Cartrans Preda) – Import records don’t guarantee inclusion of transport costs in VAT

2 weeks ago

European Union Poland

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

2 weeks ago

European Union

Briefing Document & Podcast C-691/17 (PORR Építési Kft.): VAT Reverse Charge, Deduction Rights and Reimbursement Principles

2 weeks ago

European Union

Briefing Doc & Podcast ECJ VAT C-42/19 (Sonaecom) : VAT Deductibility for Mixed Holding Companies

2 weeks ago

European Union

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

2 weeks ago

European Union

Briefing Document & Podcast C-334/20 (Amper Metal) : Excessive marketing expenses are deductible for VAT purposes

2 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption for Public Postal Services” (Art. 132(1)(a))

2 weeks ago

Bulgaria European Union

ECJ VAT C-785/23 (Bulgarian posts) – Judgment – Specific postal services under individual contracts do not qualify for VAT exemption

2 weeks ago

European Union

Comments on ECJ C-744/23 (Zlakov): AG Opinion – No-cure-no-pay service is a VAT-taxed transaction

3 weeks ago

European Union

Comments on ECJ C-726/23: Should transfer pricing adjustments be subject to VAT?

3 weeks ago

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

Comments on ECJ C-808/23: Intra-Group Services Must Be Assessed Individually for VAT Purposes

Countervailing duties for subsidies – burden of proof lies with the European Commission

Understanding the Reemtsma Principle: EU VAT Reimbursements and Recent CJEU Rulings

Comments on ECJ C-782/23: Customs Valuation Methodology for Goods with Provisional Purchase Price

Briefing Document & Podcast C-605/23 (‘Ati-19’ EOOD): EU Law and Effective Remedies in VAT Enforcement

Briefing Document & Podcast: ECJ Ruling in ‘Beach and Bar Management’ EOOD (Case C-733/23)

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 2 cases decided, 1 AG Opinion issued

ECJ/General Court VAT Cases – Pending cases

ECJ C-796/23 (Česká síť) – AG Opinion – Taxable persons need legal capacity but not legal personality

ECJ VAT Cases decided in 2025

Briefing Document & Podcast: Högkullen AB Case (C-808/23) – VAT, Normal Value, and Intra-Group Services

ECJ C-605/23 (Ati-19” EOOD) – Judgment – Member State laws cannot limit judicial review of penalties

ECJ C-733/23 (Beach and bar management) – Judgment – National laws cannot impose double penalties without judicial review options

ECJ C-808/23 (Högkullen) – Judgment – Parent-subsidiary services cannot always be treated as a single supply

Comments on ECJ Case C-278/24: Joint and several liability – Member of board of directors following resignation

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

New ECJ VAT Case T-397/25 (A&P Deco) – No details known yet

Agenda of the ECJ VAT cases – 6 Judgments, 3 AG Opinions till August 1, 2025

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

Briefing Document & Podcast ECJ C-590/13 (Idexx) – Formal vs. Substantive Requirements for VAT Deduction

Roadtrip through ECJ Cases – Focus on ”Exemption” – Management of special investment funds” (Art. 135(1)(g))

Transfer Pricing and VAT: Why Economic Substance Matters More Than Ever

Briefing Document & Podcast C-461/21 (Cartrans Preda) – Import records don’t guarantee inclusion of transport costs in VAT

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

Briefing Document & Podcast C-691/17 (PORR Építési Kft.): VAT Reverse Charge, Deduction Rights and Reimbursement Principles

Briefing Doc & Podcast ECJ VAT C-42/19 (Sonaecom) : VAT Deductibility for Mixed Holding Companies

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

Briefing Document & Podcast C-334/20 (Amper Metal) : Excessive marketing expenses are deductible for VAT purposes

Roadtrip through ECJ Cases – Focus on ”Exemption for Public Postal Services” (Art. 132(1)(a))

ECJ VAT C-785/23 (Bulgarian posts) – Judgment – Specific postal services under individual contracts do not qualify for VAT exemption

Comments on ECJ C-744/23 (Zlakov): AG Opinion – No-cure-no-pay service is a VAT-taxed transaction

Comments on ECJ C-726/23: Should transfer pricing adjustments be subject to VAT?

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