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

European Union

Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain

1 day ago

European Union

Comments on T-643/24: Playing Music Without Required License Is a Taxable Service

1 day ago

European Union Hungary

GC VAT Case T-363/25 (UNIX) – Order – VAT deductions can not be denied solely due to invoice trustworthiness if the underlying transactions occurred

1 day ago

European Union

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

3 days ago

European Union

Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports

3 days ago

European Union

Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept

3 days ago

European Union

ECJ VAT Cases decided in 2025

3 days ago

Austria European Union

General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions

3 days ago

European Union

Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

4 days ago

European Union

ECJ/General Court VAT Cases – Pending cases

4 days ago

European Union Romania

General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees

6 days ago

European Union Slovenia

General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations

6 days ago

European Union

Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers

6 days ago

European Union

ECJ on the relevant sale for determining the transaction value of goods

6 days ago

European Union

Agenda of the ECJ/General Court VAT cases – 3 Judgments, 1 AG Opinions, 1 Hearing till December 18, 2025

6 days ago

European Union

Comments on ECJ C-639/24: Intra-EU exemption does not require holding evidence in accordance with art. 45a

6 days ago

European Union Netherlands

Preliminary questions to the ECJ in VAT case on the application of the transfer of a totality of assets

7 days ago

European Union

Comments on GC Customs T-589/24: No partial exemption from import duties in outward processing according to AG General

1 week ago

European Union

Comments on ECJ C-565/24: No travel agency scheme according to AG CJEU at Kaffeefahrten

1 week ago

European Union

Review of the VAT treatment of Transfer Pricing adjustments

1 week ago

European Union Netherlands

General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival

2 weeks ago

European Union Germany

ECJ C-565/24 (P-GmbH & Co. KG) – AG Opinion – TOMS does not apply to excursions combined with goods

2 weeks ago

European Union Portugal

General Court Case T-657/24 (Versãofast) – Judgment – VAT exemptions apply uniformly; intermediaries effectively support credit negotiations

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

Comments on ECJ C-570/24: Ecoserv has to pay excise duty for ethyl alcohol missing in stock 24 november 2025

2 weeks ago

European Union

ECJ Customs C‑617/24 (Siegfried Pharma Chemikalien Minden GmbH): Customs Retroactivity – Delegated Powers Upheld

3 weeks 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)

3 weeks ago

European Union

Briefing document & Podcast: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

3 weeks ago

European Union

Transfer Pricing and VAT alignment – Pan-European perspective

3 weeks ago

European Union Romania

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

3 weeks ago

European Union

Briefing Document & Podcast: ECJ C-295/17 (MEO) – VAT due on early termination of broadband deal

3 weeks ago

European Union

Briefing document & Podcast: C-43/19 (Vodafone Portugal VAT Case) – Early Contract Termination

3 weeks ago

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

Comments on GC T-646/24: Simplification measure for triangular transactions applicable to fourth link in the chain

Comments on T-643/24: Playing Music Without Required License Is a Taxable Service

GC VAT Case T-363/25 (UNIX) – Order – VAT deductions can not be denied solely due to invoice trustworthiness if the underlying transactions occurred

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

Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports

Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept

ECJ VAT Cases decided in 2025

General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions

Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)

ECJ/General Court VAT Cases – Pending cases

General Court T-643/24 (Credidam) – AG Opinion – Unauthorized use of copyrighted works incurs VAT on fees

General Court T-646/24 (MS KLJUCAROVCI) – Judgment – Triangular transactions can qualify for VAT simplifications despite delivery variations

Comments on GC T-657/24: VAT exemption for credit intermediation applies when the intermediary searches for and recruits customers

ECJ on the relevant sale for determining the transaction value of goods

Agenda of the ECJ/General Court VAT cases – 3 Judgments, 1 AG Opinions, 1 Hearing till December 18, 2025

Comments on ECJ C-639/24: Intra-EU exemption does not require holding evidence in accordance with art. 45a

Preliminary questions to the ECJ in VAT case on the application of the transfer of a totality of assets

Comments on GC Customs T-589/24: No partial exemption from import duties in outward processing according to AG General

Comments on ECJ C-565/24: No travel agency scheme according to AG CJEU at Kaffeefahrten

Review of the VAT treatment of Transfer Pricing adjustments

General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival

ECJ C-565/24 (P-GmbH & Co. KG) – AG Opinion – TOMS does not apply to excursions combined with goods

General Court Case T-657/24 (Versãofast) – Judgment – VAT exemptions apply uniformly; intermediaries effectively support credit negotiations

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

Comments on ECJ C-570/24: Ecoserv has to pay excise duty for ethyl alcohol missing in stock 24 november 2025

ECJ Customs C‑617/24 (Siegfried Pharma Chemikalien Minden GmbH): Customs Retroactivity – Delegated Powers Upheld

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: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

Transfer Pricing and VAT alignment – Pan-European perspective

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

Briefing Document & Podcast: ECJ C-295/17 (MEO) – VAT due on early termination of broadband deal

Briefing document & Podcast: C-43/19 (Vodafone Portugal VAT Case) – Early Contract Termination

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