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

Austria European Union

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

1 day ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

2 days ago

European Union

Briefing document & Podcast: ECJ C-640/23 (Greentech) – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

2 days ago

European Union

Comments on T-638/24: ICV Also Taxable When VAT Is Wrongly Charged on Exempt Intra-Community Supplies

2 days ago

European Union

Agenda of the ECJ/General Court VAT cases – 3 Judgments, 2 AG Opinions till December 3, 2025

3 days ago

European Union

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

6 days ago

European Union

Briefing document & Podcast: ECJ VAT C-401/18 (Herst) – Cross-Border Fuel Transactions: Legal Determination of Ownership and Tax Jurisdiction

6 days ago

European Union Latvia

General Court VAT case – T-614/25 (Trading 4) – Questions – VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?

7 days ago

European Union

Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?

1 week ago

Austria European Union

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

1 week ago

European Union

Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law

1 week ago

European Union

Briefing Document & Podcast: VAT concepts ”Chain Transactions” & ”Triangulation” explained based on ECJ/CJEU cases

1 week ago

European Union

Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT

1 week ago

Bulgaria European Union

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

1 week ago

European Union Lithuania

ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – Questions – VAT penalties and interest challenged as disproportionate and duplicative under EU law principles

1 week ago

European Union Romania

ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions

1 week ago

European Union

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

2 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

2 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

2 weeks ago

European Union

ECJ VAT Cases decided in 2025

2 weeks ago

European Union

ECJ/General Court VAT Cases – Pending cases

2 weeks ago

European Union Finland

ECJ VAT C-232/24 (Kosmiro) – Judgment – Factoring Fees Are Taxable Services Under EU VAT Law

2 weeks ago

Belgium European Union

General Court T-575/24 (Digipolis) – AG Opinion – Associations Providing Paid Services to Members Are Taxable

2 weeks ago

European Union Spain

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

2 weeks ago

Bulgaria European Union

ECJ VAT C-744/23 (Zlakov) – Judgment – Pro Bono Legal Services are subject to VAT

2 weeks ago

Bulgaria European Union

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

2 weeks ago

Austria European Union

New GC VAT Case T-689/25 (James Howden and Co.) – No details on Curia yet but ….

2 weeks ago

European Union

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

3 weeks ago

European Union

Briefing document & Podcast: C-438/13 (BCR Leasing Case) – Relief for Leasing Firms Facing Asset Non-Recovery

3 weeks ago

European Union Spain

VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence

3 weeks ago

European Union

Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption

3 weeks ago

European Union

Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care

3 weeks ago

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

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

Briefing document & Podcast: ECJ C-640/23 (Greentech) – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

Comments on T-638/24: ICV Also Taxable When VAT Is Wrongly Charged on Exempt Intra-Community Supplies

Agenda of the ECJ/General Court VAT cases – 3 Judgments, 2 AG Opinions till December 3, 2025

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

Briefing document & Podcast: ECJ VAT C-401/18 (Herst) – Cross-Border Fuel Transactions: Legal Determination of Ownership and Tax Jurisdiction

General Court VAT case – T-614/25 (Trading 4) – Questions – VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?

Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law

Briefing Document & Podcast: VAT concepts ”Chain Transactions” & ”Triangulation” explained based on ECJ/CJEU cases

Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – Questions – VAT penalties and interest challenged as disproportionate and duplicative under EU law principles

ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions

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

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

ECJ VAT Cases decided in 2025

ECJ/General Court VAT Cases – Pending cases

ECJ VAT C-232/24 (Kosmiro) – Judgment – Factoring Fees Are Taxable Services Under EU VAT Law

General Court T-575/24 (Digipolis) – AG Opinion – Associations Providing Paid Services to Members Are Taxable

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

ECJ VAT C-744/23 (Zlakov) – Judgment – Pro Bono Legal Services are subject to VAT

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

New GC VAT Case T-689/25 (James Howden and Co.) – No details on Curia yet but ….

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

Briefing document & Podcast: C-438/13 (BCR Leasing Case) – Relief for Leasing Firms Facing Asset Non-Recovery

VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence

Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption

Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care

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