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

European Union United Kingdom

Flashback on ECJ Cases C-409/98 (Mirror Group) – Tenant inducements are not exempt property letting

24 hours ago

European Union

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

2 days ago

General

Flashback on ECJ Cases C-415/98 (Bakcsi) – Asset allocation determines VAT treatment of a later sale

2 days ago

European Union

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

2 days ago

European Union

Comments on T-569/25: EU Court Requires Good Faith to Be Considered in the VAT Margin-Scheme Assessment

2 days ago

European Union

ECJ & General Court VAT Cases decided in 2026

2 days ago

Bulgaria European Union

ECJ C-321/25 (Gidzhinov) – Judgment – A 15-year limitation period for serious EU fraud and higher criminal-agreement penalties are permitted

2 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

3 days ago

Austria European Union

Titanium Case: EU VAT Fixed Establishment Rules

3 days ago

Germany

Advocate General Seeks Correction of EU Court Decision on Late VAT Deduction

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

Agenda of the ECJ/General Court VAT cases – 1 AG Opinion, 2 Hearings till November 13, 2026

4 days ago

European Union Germany

General Court – T-569/25 (X-GmbH) – Judgment – VAT Margin Scheme: Good Faith of the Taxable Dealer Must Be Examined in the Tax Assessment Procedure

4 days ago

European Union France

Flashback on ECJ Cases C-481/98 (Commission v France) – Different medicinal-product rates respected fiscal neutrality

4 days ago

United Kingdom

FTT Strikes Out Reemtsma VAT Appeal for Lack of Jurisdiction

4 days ago

European Union Poland

General Court – T-540/26 (Fumanko) – Questions – VAT on publicly funded humanitarian aid: zero rate and taxable amount

4 days ago

Belgium European Union

European Court – T-520/26 (Frexport) – Questions – Intra-Community transfers: VAT identification in the Member State where transport ends

5 days ago

Belgium European Union

General Court – T-519/26 (Liège Cargo Agency) – Questions – Intra-Community transfers: VAT identification in the Member State where transport ends

5 days ago

Poland

Tax Code Amendment and VAT Rulings: Verification Reforms, Triangulation and Export Cases

5 days ago

European Union

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

5 days ago

Germany

Margin Taxation for Loss-Making Travel Services and Coffee Trips Pending CJEU Review

6 days ago

European Union

Late “Reverse Charge” Invoice Cannot Activate EU Triangular VAT Relief Retroactively

6 days ago

United Kingdom

Flashback on ECJ Cases C-34/99 (Primback) – Interest-free credit does not reduce the retail VAT base

7 days ago

European Union

Comments on T-773/25: EU Court Rules Late Reverse-Charge Wording Does Not Retroactively Activate Triangulation Simplification

1 week ago

European Union

No Reverse Charge, No Triangulation Relief: Late Invoice Fix Fails

1 week ago

European Union Germany

BFH Refers Automated Plant Permanent Establishment Question to EU Court

1 week ago

European Union France

Flashback on ECJ Cases C-76/99 (Commission v France) – Transport of medical samples is closely related to exempt care

1 week ago

European Union

Input VAT Deduction Timing: Back to Square One?

1 week ago

Germany

Hotel Breakfasts in Germany Taxed at 19% VAT, Not Reduced Rate

1 week ago

European Union

Briefing Document & Podcast: EU VAT principles on ”Right to Deduct VAT even if VAT on prior transactions have not been paid” based on ECJ/CJEU cases

1 week ago

European Union France

Flashback on ECJ Cases C-177/99 and C-181/99 (Ampafrance and Sanofi) – Broad entertainment-expense deduction exclusion was disproportionate

1 week ago

Austria European Union

European Court T-773/25 (Finanzamt für Großbetriebe) – Judgment – Late “Reverse charge” invoices cannot activate the triangular simplification

2 weeks ago

European Union

Flashback on ECJ Cases C-322/99 and C-323/99 (Fischer and Brandenstein) – Private allocation taxes deductible incorporated component parts

2 weeks ago

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

Flashback on ECJ Cases C-409/98 (Mirror Group) – Tenant inducements are not exempt property letting

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

Flashback on ECJ Cases C-415/98 (Bakcsi) – Asset allocation determines VAT treatment of a later sale

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

Comments on T-569/25: EU Court Requires Good Faith to Be Considered in the VAT Margin-Scheme Assessment

ECJ & General Court VAT Cases decided in 2026

ECJ C-321/25 (Gidzhinov) – Judgment – A 15-year limitation period for serious EU fraud and higher criminal-agreement penalties are permitted

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

Titanium Case: EU VAT Fixed Establishment Rules

Advocate General Seeks Correction of EU Court Decision on Late VAT Deduction

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

Agenda of the ECJ/General Court VAT cases – 1 AG Opinion, 2 Hearings till November 13, 2026

General Court – T-569/25 (X-GmbH) – Judgment – VAT Margin Scheme: Good Faith of the Taxable Dealer Must Be Examined in the Tax Assessment Procedure

Flashback on ECJ Cases C-481/98 (Commission v France) – Different medicinal-product rates respected fiscal neutrality

FTT Strikes Out Reemtsma VAT Appeal for Lack of Jurisdiction

General Court – T-540/26 (Fumanko) – Questions – VAT on publicly funded humanitarian aid: zero rate and taxable amount

European Court – T-520/26 (Frexport) – Questions – Intra-Community transfers: VAT identification in the Member State where transport ends

General Court – T-519/26 (Liège Cargo Agency) – Questions – Intra-Community transfers: VAT identification in the Member State where transport ends

Tax Code Amendment and VAT Rulings: Verification Reforms, Triangulation and Export Cases

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

Margin Taxation for Loss-Making Travel Services and Coffee Trips Pending CJEU Review

Late “Reverse Charge” Invoice Cannot Activate EU Triangular VAT Relief Retroactively

Flashback on ECJ Cases C-34/99 (Primback) – Interest-free credit does not reduce the retail VAT base

Comments on T-773/25: EU Court Rules Late Reverse-Charge Wording Does Not Retroactively Activate Triangulation Simplification

No Reverse Charge, No Triangulation Relief: Late Invoice Fix Fails

BFH Refers Automated Plant Permanent Establishment Question to EU Court

Flashback on ECJ Cases C-76/99 (Commission v France) – Transport of medical samples is closely related to exempt care

Input VAT Deduction Timing: Back to Square One?

Hotel Breakfasts in Germany Taxed at 19% VAT, Not Reduced Rate

Briefing Document & Podcast: EU VAT principles on ”Right to Deduct VAT even if VAT on prior transactions have not been paid” based on ECJ/CJEU cases

Flashback on ECJ Cases C-177/99 and C-181/99 (Ampafrance and Sanofi) – Broad entertainment-expense deduction exclusion was disproportionate

European Court T-773/25 (Finanzamt für Großbetriebe) – Judgment – Late “Reverse charge” invoices cannot activate the triangular simplification

Flashback on ECJ Cases C-322/99 and C-323/99 (Fischer and Brandenstein) – Private allocation taxes deductible incorporated component parts

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