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

European Union Romania

New ECJ VAT Case T-680/25 (Mercedes Benz) – No details known yet

2 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 Germany

ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store

3 weeks ago

European Union

Comments on ECJ C-535/24 (Svilosa) – VAT Deduction on Recovery Actions Not Considered Taxable Service

3 weeks ago

European Union

Comments on ECJ C-436/24 (Lyko) – Loyalty programs and VAT: AG’s opinion in Lyko case brings new perspectives

3 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32)

3 weeks ago

European Union

ECJ Customs C-86/24 (CS STEEL a.s.) – Judgment – EU Court Rules on Non-Preferential Origin and Substantial Transformation

4 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)”

4 weeks ago

Bulgaria European Union

ECJ C-535/24 (Svilosa) – Judgment – Acts by a creditor to recover debt without debtor’s mandate aren’t classified as ‘supply of services’

4 weeks ago

European Union Germany

General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?

4 weeks ago

European Union

Comments on ECJ C-513/24 – Guidelines of the AG of the EU for VAT deduction for Czech hospitals

4 weeks ago

European Union

Comments on ECJ C-409/24-C411/24 – Accommodation landlords must split supplies for VAT purposes (AG Opinion)

4 weeks ago

European Union

Understanding the Reemtsma Principle: EU VAT Reimbursements and Recent CJEU Rulings

4 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on ”Composite supplies”

1 month ago

European Union

Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)

1 month ago

European Union

Briefing document & Podcast: ECJ C-436/24 (Lyko) VAT on Loyalty Programs

1 month ago

European Union

Briefing document & Podcast: C-726/23 (Arcomet Towercranes) – VAT and Transfer Pricing Adjustments on on Intra-Group Services

1 month ago

European Union

Briefing Document & Podcast: ECJ C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – VAT Deduction Rights for Healthcare Equipment Costs Clarified

1 month ago

European Union

Briefing document & Podcast: ECJ C-409/24 to 411/24 – AG Opinion – VAT on Short-Term Accommodation and Ancillary Services

1 month ago

Czech Republic European Union

ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – Costs for non-deductible VAT activities do not guarantee proportional deductions

1 month ago

European Union Germany

ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed

1 month ago

Austria European Union

ECJ State Aid C-360/25 (X) – Questions – Legal Validity of the Bank-to-Bank VAT Exemption

1 month ago

European Union

Comments on ECJ C-472/24: AG Opinion on Taxation of Virtual Gold in Online Gaming

1 month ago

European Union

Briefing document & Podcast: ECJ C-564/15 (Farkas) – Non-application Reverse-Charge, 50% tax penalty is disproportionate

1 month ago

European Union

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

1 month ago

European Union Latvia

New General Court VAT case – T-614/25 (Trading 4) – Details not yet known

1 month ago

European Union

Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud

1 month ago

European Union Lithuania

ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions

2 months ago

European Union Sweden

ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points

2 months ago

European Union

Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements

2 months ago

Bulgaria European Union

ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation

2 months ago

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

New ECJ VAT Case T-680/25 (Mercedes Benz) – No details known yet

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)

ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store

Comments on ECJ C-535/24 (Svilosa) – VAT Deduction on Recovery Actions Not Considered Taxable Service

Comments on ECJ C-436/24 (Lyko) – Loyalty programs and VAT: AG’s opinion in Lyko case brings new perspectives

Roadtrip through ECJ Cases – Focus on ”Place of supply of Goods – Chain Supplies” (Art. 32)

ECJ Customs C-86/24 (CS STEEL a.s.) – Judgment – EU Court Rules on Non-Preferential Origin and Substantial Transformation

Roadtrip through ECJ Cases – Focus on ”Deemed supply of services” (Art. 25-28)”

ECJ C-535/24 (Svilosa) – Judgment – Acts by a creditor to recover debt without debtor’s mandate aren’t classified as ‘supply of services’

General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?

Comments on ECJ C-513/24 – Guidelines of the AG of the EU for VAT deduction for Czech hospitals

Comments on ECJ C-409/24-C411/24 – Accommodation landlords must split supplies for VAT purposes (AG Opinion)

Understanding the Reemtsma Principle: EU VAT Reimbursements and Recent CJEU Rulings

Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)

Roadtrip through ECJ Cases – Focus on ”Composite supplies”

Roadtrip through ECJ cases: Focus on ”VAT rates” (Art. 96-99)

Briefing document & Podcast: ECJ C-436/24 (Lyko) VAT on Loyalty Programs

Briefing document & Podcast: C-726/23 (Arcomet Towercranes) – VAT and Transfer Pricing Adjustments on on Intra-Group Services

Briefing Document & Podcast: ECJ C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – VAT Deduction Rights for Healthcare Equipment Costs Clarified

Briefing document & Podcast: ECJ C-409/24 to 411/24 – AG Opinion – VAT on Short-Term Accommodation and Ancillary Services

ECJ VAT C-513/24 (Oblastní nemocnice Kolín) – AG Opinion – Costs for non-deductible VAT activities do not guarantee proportional deductions

ECJ VAT C-409/24, C-410-24, C-411/24 – AG Opinion – VAT Treatment of Ancillary Services: Separate Standard Rate Taxation Allowed

ECJ State Aid C-360/25 (X) – Questions – Legal Validity of the Bank-to-Bank VAT Exemption

Comments on ECJ C-472/24: AG Opinion on Taxation of Virtual Gold in Online Gaming

Briefing document & Podcast: ECJ C-564/15 (Farkas) – Non-application Reverse-Charge, 50% tax penalty is disproportionate

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

New General Court VAT case – T-614/25 (Trading 4) – Details not yet known

Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud

ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions

ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points

Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements

ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation

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