European UnionHungary New GC VAT Case T-198/25 (Euro Pool System Hungary) – No details known yet 4 weeks ago
European Union This is what happened in the ECJ/General Court (VAT) in March 2025 – 1 Decision, 2 AG Opinions 4 weeks ago
European UnionNetherlands Supreme Court: preliminary questions to ECJ on the application of a (medical) exemption in the case of a VAT group 1 month ago
European Union Briefing document on ECJ Case Geelen (C-568/17) – VAT Place of supply of erotic webcam sessions 1 month ago
European UnionFinland General Court T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – New GC VAT Case 1 month ago
European Union Briefing Document: Elida Gibbs Ltd v Commissioners of Customs and Excise (Case C-317/94) 1 month ago
European Union Top 10 ECJ/CJEU Decisions: A Personal Selection of VAT Milestones – Which are yours? 1 month ago
European Union Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU 1 month ago
European Union Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to subcontractors under conditions 1 month ago
European Union Briefing document: ECJ C-527/23 (Weatherford Atlas Gip) – VAT Deduction for Group Services 1 month ago
European Union Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies 1 month ago
European UnionNetherlands ECJ Excise T-690/24 (Kolinsen) – Questions – Dutch court seeks ECJ ruling on excise duty shortfall responsibility 1 month ago
European UnionGermany ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs 1 month ago
BelgiumEuropean Union ECJ Customs C-844/24 (ECDC Logistics and Others) – Questions – Customs fraud case involving undervalued imports, prosecution and legal questions 1 month ago
European Union Holding a VAT Number means you have a Fixed Establishment: True or False? 2 months ago
European UnionRomania ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly 2 months ago
European Union Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls 2 months ago
European Union ECJ Cases on Direct Relationship Between VAT Collection and EU Budget Resources 2 months ago
European Union Comments on ECJ C-808/23: Different management services holding company do not always constitute unique performance 2 months ago
European Union Comments on ECJ C-125/24: Meeting substantive conditions sufficient for VAT exemption on reimportation 2 months ago
European Union Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument 2 months ago
European Union ECJ Customs C-206/24 (Caves andorranes) – AG Opinion – Customs Duties Repayment Procedures 2 months ago
European Union Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified 2 months ago
European UnionSweden ECJ VAT C-125/24 (Palmstråle) – AG Opinion – Customs procedural failures do not negate import VAT exemptions 2 months ago
European Union ECJ C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72 2 months ago
European UnionGermany Flashback on ECJ cases C-63/96 (Skripalle) – ECJ Rules Against Minimum VAT Assessment for Family-Associated Transactions 2 months ago
Poland Chain Transaction in Trade with Third Countries (Export) – an Important Judgment of the Supreme Administrative Court 2 months ago
European Union Comments on General Court T-638/24 & T-646/24: Preliminary ruling on triangular transactions and ICA 2 months ago