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

General

Briefing document & Podcast: ECJ C-676/22: No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person

1 month ago

European Union

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

1 month ago

European Union

ECJ Customs – C-488/24 (Kigas) – AG Opinion – Traders must inform consumers about customs duties before contracts

1 month ago

European Union Poland

A contractual penalty is a punishment… Or is it already a service?

1 month ago

European Union

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

1 month ago

European Union

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

1 month ago

European Union

Briefing document & Podcast: ECJ C-227/21: EU Court Upholds VAT Deduction Rights Amid Vendor Insolvency

1 month ago

European Union

VAT Liability and Deduction in the ECJ: Contrasting C-227/21 (HA.EN.) and Vaniz (C-121/24) on Buyer Responsibility and Supplier Insolvency

1 month ago

European Union

ECJ VAT Cases decided in 2025

1 month ago

European Union

GC T-393/25 & T-394/25: Request to annul the new ViDA platform economy rules for short-term accommodation rental

1 month ago

European Union

Briefing document & Podcast: ECJ C-604/19: Transformation of the right of perpetual usufruct into full immovable property ownership right

1 month ago

Czech Republic European Union

ECJ C-796/23 (Česká síť) – Judgment – Managing partner not liable for other partners’ independently provided service VAT

2 months ago

Bulgaria European Union

ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists

2 months ago

European Union

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

2 months 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

2 months ago

European Union

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

2 months ago

Austria European Union

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

2 months ago

European Union

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

2 months ago

European Union Romania

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

2 months ago

European Union Slovenia

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union Netherlands

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

Review of the VAT treatment of Transfer Pricing adjustments

2 months 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 months ago

European Union Germany

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

2 months ago

European Union Portugal

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

2 months 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 months ago

European Union

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

2 months ago

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

Briefing document & Podcast: ECJ C-676/22: No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person

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

ECJ Customs – C-488/24 (Kigas) – AG Opinion – Traders must inform consumers about customs duties before contracts

A contractual penalty is a punishment… Or is it already a service?

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

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

Briefing document & Podcast: ECJ C-227/21: EU Court Upholds VAT Deduction Rights Amid Vendor Insolvency

VAT Liability and Deduction in the ECJ: Contrasting C-227/21 (HA.EN.) and Vaniz (C-121/24) on Buyer Responsibility and Supplier Insolvency

ECJ VAT Cases decided in 2025

GC T-393/25 & T-394/25: Request to annul the new ViDA platform economy rules for short-term accommodation rental

Briefing document & Podcast: ECJ C-604/19: Transformation of the right of perpetual usufruct into full immovable property ownership right

ECJ C-796/23 (Česká síť) – Judgment – Managing partner not liable for other partners’ independently provided service VAT

ECJ C-121/24 (Vaniz) – Judgment – Joint VAT liability valid post-debtor dissolution if third-party knowledge exists

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

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

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)

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

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

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

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