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

European Union

Briefing document & Podcast: ECJ VAT C-624/23 (SEM Remont) – Ruling emphasizes strict VAT compliance and supplier registration importance

3 weeks ago

European Union

Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)

3 weeks ago

European Union

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

3 weeks ago

European Union

Briefing document & Podcast: C-146/05 (Collée) – VAT exemption denial for delayed documentation in intra-Community supply

3 weeks ago

European Union

Comments on ECJ C-544/24 – Lithuanian regulation on default interest not contrary to EU law

3 weeks ago

European Union Lithuania

ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law

3 weeks ago

Croatia European Union

ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes

3 weeks ago

European Union Romania

ECJ VAT T-680/25 (Mercedes Benz) – Questions – Should a free-of-charge provision of moulds be treated as a supply of services?

4 weeks ago

European Union Spain

The standstill clause tested: advocate general’s view on Spanish VAT deduction restrictions

4 weeks ago

European Union World

VATupdate.com – Your Ultimate Free Resource for ECJ/CJEU VAT Case Law

1 month ago

Austria European Union

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

1 month ago

European Union

Briefing document & Podcast: ECJ C-640/23 (Greentech) – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

1 month ago

European Union

Comments on T-638/24: ICV Also Taxable When VAT Is Wrongly Charged on Exempt Intra-Community Supplies

1 month ago

European Union

Briefing document & Podcast: ECJ VAT C-401/18 (Herst) – Cross-Border Fuel Transactions: Legal Determination of Ownership and Tax Jurisdiction

1 month ago

European Union Latvia

General Court VAT case – T-614/25 (Trading 4) – Questions – VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?

1 month ago

European Union

Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?

1 month ago

Austria European Union

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

1 month ago

European Union

Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law

1 month ago

European Union

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

1 month ago

European Union

Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT

1 month ago

Bulgaria European Union

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

1 month ago

European Union Romania

ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

1 month ago

European Union Finland

ECJ VAT C-232/24 (Kosmiro) – Judgment – Factoring Fees Are Taxable Services Under EU VAT Law

1 month ago

Belgium European Union

General Court T-575/24 (Digipolis) – AG Opinion – Associations Providing Paid Services to Members Are Taxable

1 month ago

European Union Spain

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

1 month ago

Bulgaria European Union

ECJ VAT C-744/23 (Zlakov) – Judgment – Pro Bono Legal Services are subject to VAT

1 month ago

Bulgaria European Union

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

1 month ago

Austria European Union

New GC VAT Case T-689/25 (James Howden and Co.) – No details on Curia yet but ….

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)

2 months ago

European Union

Briefing document & Podcast: C-438/13 (BCR Leasing Case) – Relief for Leasing Firms Facing Asset Non-Recovery

2 months ago

European Union Spain

VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence

2 months ago

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

Briefing document & Podcast: ECJ VAT C-624/23 (SEM Remont) – Ruling emphasizes strict VAT compliance and supplier registration importance

Roadtrip through ECJ cases – Cases referring to art. 226 – Content of an invoice (required for the Right to deduct VAT)

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

Briefing document & Podcast: C-146/05 (Collée) – VAT exemption denial for delayed documentation in intra-Community supply

Comments on ECJ C-544/24 – Lithuanian regulation on default interest not contrary to EU law

ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law

ECJ C-639/24 (FLO VENEER) – Judgment – VAT exemption cannot be denied due to missing specific evidence defined by Quick Fixes

ECJ VAT T-680/25 (Mercedes Benz) – Questions – Should a free-of-charge provision of moulds be treated as a supply of services?

The standstill clause tested: advocate general’s view on Spanish VAT deduction restrictions

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

Briefing document & Podcast: ECJ C-640/23 (Greentech) – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

Comments on T-638/24: ICV Also Taxable When VAT Is Wrongly Charged on Exempt Intra-Community Supplies

Briefing document & Podcast: ECJ VAT C-401/18 (Herst) – Cross-Border Fuel Transactions: Legal Determination of Ownership and Tax Jurisdiction

General Court VAT case – T-614/25 (Trading 4) – Questions – VAT Exemption in EU Chain Transactions: When Does Ownership Transfer Trigger Tax Liability?

Comments on ECJ C-232/24 (Kosmiro): Where does credit end and debt collection begin?

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law

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

Comments on ECJ C-744/23: No-Cure-No-Pay Services Are Subject to VAT

Comments on ECJ C-234/24: VAT Refund on Tooling Not Automatically Excluded for Cross-Border Equipment Sales

ECJ VAT C-496/25 (Lin III) – Questions – EU law may override national limits in VAT fraud prosecutions

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments” (Art. 135(1)(d))

ECJ VAT C-232/24 (Kosmiro) – Judgment – Factoring Fees Are Taxable Services Under EU VAT Law

General Court T-575/24 (Digipolis) – AG Opinion – Associations Providing Paid Services to Members Are Taxable

ECJ C-515/24 (Randstad España) – AG Opinion – EU VAT Law Permits Entertainment Deduction Limits If Timed with Directive Transposition

ECJ VAT C-744/23 (Zlakov) – Judgment – Pro Bono Legal Services are subject to VAT

ECJ VAT C-234/24 (Brose Prievidza) – Judgment – VAT Refund Not Barred by Lack of Export

New GC VAT Case T-689/25 (James Howden and Co.) – No details on Curia yet but ….

Roadtrip through ECJ Cases – Focus on ”Free Products” (Art. 16)

Briefing document & Podcast: C-438/13 (BCR Leasing Case) – Relief for Leasing Firms Facing Asset Non-Recovery

VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence

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