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

European Union

EU Court Rejects Automatic VAT Exemption for Excise-Suspended Chain Transactions

18 hours ago

European Union

Advocate General Defends Polish VAT Deduction Rules

18 hours ago

European Union

Greek Tax Representative’s Liability for Unpaid VAT

18 hours ago

European Union

ECJ Opinion on Timing of Input VAT Deductions in Poland

18 hours ago

European Union

Comments on ECJ C-167/26: Late receipt of an invoice and VAT deduction: a first stress test for the General Court’s new role?

2 days ago

Austria European Union

Austria Refers Cross-Border Application of VAT Margin Scheme to the ECJ

2 days ago

Italy

VAT Deduction Retroactivity at Risk After Advocate General’s Opinion

2 days ago

Germany

ECJ Confirms Margin Scheme for Loss-Making Coffee Trips

2 days ago

European Union Poland

CJEU Set to Decide VAT Deduction Timing Dispute

5 days ago

European Union Latvia

No automatic VAT exemption for Latvian triangular transaction, EU court rules

5 days ago

European Union Germany

ECJ C-565/24 (P-GmbH & Co. KG) – Judgment – VAT Margin Scheme Applies to “Coffee Trips,” No Refund for Negative Margin

6 days ago

European Union

ECJ C-167/26 (RX) – AG Opinion – VAT deduction timing: Invoice receipt key, General Court’s error reviewed

6 days ago

Italy

Special VAT Regime Applies Even When Travel Supports Goods Sales

6 days ago

European Union

CJEU Review: Invoice Must Be Received in VAT Deduction Period

6 days ago

European Union

CJEU Rules on VAT Margin Scheme for Negative-Margin Coffee Excursions

6 days ago

Italy

Even if Goods Leave First State, Triangular VAT Exemption Can Be Denied

7 days ago

European Union Poland

General Court T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive

1 week ago

European Union Latvia

European Court T-614/25 (Trading 4 v Valsts ieņēmumu dienests) – Judgment – Attribution of a Single Intra-Community Transport in a Triangular Chain Involving Excise Goods

1 week ago

Belgium

ECJ A&P Deco: VAT adjustment on transfer of a business with lease of the building

1 week ago

European Union

EU Court: VAT Clawback on Premises Retained in Going-Concern Transfer

1 week ago

European Union

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Inclusion of Taxes and Incidental expenses (Art.78)

1 week ago

European Union Poland

Corrected CJEU Translation Raises Questions Over Historic Tax Decisions

1 week ago

European Union World

VAT Concepts Explained: Mandatory VAT Invoice Content: Directive-Based Requirements, ECJ Case Law, and Global Compliance Risk

1 week ago

European Union

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

1 week ago

Germany

Estimated Incorrect VAT Under Section 14c for Invoices to Anonymous End Consumers

1 week ago

Italy

VAT Applies to Real Estate Contributions by Sole Shareholders

1 week ago

European Union

Most Influential Legal Considerations in VAT Law: Tolsma, Private Use, and Adjustments

1 week ago

European Union

Briefing document & Podcast: ECJ Rulings on Reductions of the Taxable Amount through Rebates

1 week ago

European Union

Briefing Document: Comprehensive Review of EU VAT Deduction Rules and Invoice Requirements Based on ECJ Case Law

2 weeks ago

Austria European Union

EU VAT Directive Bars Austria’s Restriction on Asset Transfer Non-Supply Principle

2 weeks ago

Belgium European Union

EU Court Rules VAT Clawback Applies After Business Transfer and Exempt Lease

2 weeks ago

European Union

ECJ & General Court VAT Cases decided in 2026

2 weeks ago

Austria European Union

European Court T-413/25 (Peckeger) – Judgment – Article 19 VAT Directive precludes income-based TOGC restrictions and has direct effect

2 weeks ago

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

EU Court Rejects Automatic VAT Exemption for Excise-Suspended Chain Transactions

Advocate General Defends Polish VAT Deduction Rules

Greek Tax Representative’s Liability for Unpaid VAT

ECJ Opinion on Timing of Input VAT Deductions in Poland

Comments on ECJ C-167/26: Late receipt of an invoice and VAT deduction: a first stress test for the General Court’s new role?

Austria Refers Cross-Border Application of VAT Margin Scheme to the ECJ

VAT Deduction Retroactivity at Risk After Advocate General’s Opinion

ECJ Confirms Margin Scheme for Loss-Making Coffee Trips

CJEU Set to Decide VAT Deduction Timing Dispute

No automatic VAT exemption for Latvian triangular transaction, EU court rules

ECJ C-565/24 (P-GmbH & Co. KG) – Judgment – VAT Margin Scheme Applies to “Coffee Trips,” No Refund for Negative Margin

ECJ C-167/26 (RX) – AG Opinion – VAT deduction timing: Invoice receipt key, General Court’s error reviewed

Special VAT Regime Applies Even When Travel Supports Goods Sales

CJEU Review: Invoice Must Be Received in VAT Deduction Period

CJEU Rules on VAT Margin Scheme for Negative-Margin Coffee Excursions

Even if Goods Leave First State, Triangular VAT Exemption Can Be Denied

General Court T‑366/25 (Szytelbiecka) – Judgment – Donation of an undertaking in two equal half‑shares is not a transfer of a totality of assets under Article 19 of the VAT Directive

European Court T-614/25 (Trading 4 v Valsts ieņēmumu dienests) – Judgment – Attribution of a Single Intra-Community Transport in a Triangular Chain Involving Excise Goods

ECJ A&P Deco: VAT adjustment on transfer of a business with lease of the building

EU Court: VAT Clawback on Premises Retained in Going-Concern Transfer

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – Inclusion of Taxes and Incidental expenses (Art.78)

Corrected CJEU Translation Raises Questions Over Historic Tax Decisions

VAT Concepts Explained: Mandatory VAT Invoice Content: Directive-Based Requirements, ECJ Case Law, and Global Compliance Risk

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

Estimated Incorrect VAT Under Section 14c for Invoices to Anonymous End Consumers

VAT Applies to Real Estate Contributions by Sole Shareholders

Most Influential Legal Considerations in VAT Law: Tolsma, Private Use, and Adjustments

Briefing document & Podcast: ECJ Rulings on Reductions of the Taxable Amount through Rebates

Briefing Document: Comprehensive Review of EU VAT Deduction Rules and Invoice Requirements Based on ECJ Case Law

EU VAT Directive Bars Austria’s Restriction on Asset Transfer Non-Supply Principle

EU Court Rules VAT Clawback Applies After Business Transfer and Exempt Lease

ECJ & General Court VAT Cases decided in 2026

European Court T-413/25 (Peckeger) – Judgment – Article 19 VAT Directive precludes income-based TOGC restrictions and has direct effect

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