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

European Union Poland

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

3 weeks ago

European Union Poland

Comments on T-689/24: Late Invoice Does Not Delay Right to Deduct VAT for Polish Businesses

3 weeks ago

European Union

How to Mitigate Customs Valuation Risks of Price Adjustments

3 weeks ago

European Union Romania

General Court T-643/24 (Credidam) – Judgment – Unlicensed use of protected works is fully taxable with VAT on all remuneration

3 weeks ago

European Union

General Court VAT Case: T-880/25 (Czechanowicz Ekologia i Zielen) – Questions – Invoice‑Level Data Requirements in EU VAT Refunds

4 weeks ago

European Union Netherlands

General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention

4 weeks ago

European Union

Comments on ECJ Case C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies

4 weeks ago

European Union

Briefing document & Podcast: ECJ C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Discounts reduce the VAT value of pharmaceutical supplies

4 weeks ago

European Union

Comments on ECJ Customs ECJ C-72/24 & 73/24 (Keladis): Determining customs value with statistical evidence permissible in Greek textile smuggling

1 month ago

European Union Greece

ECJ C-72/24 & 73/24 (Keladis) – Judgment – Acceptability of Lowest Acceptable Price in Customs Valuation

1 month ago

European Union

Comments on ECJ C-475/24: Tax courts can use evidence from dismissed criminal cases for VAT deductions, maintaining defense rights

1 month ago

European Union

Comments on C-379/24 & C-380/24 – Judgment disallows restrictions ensuring legal certainty for exemptions

1 month ago

European Union

ECJ Customs T‑177/25 – Judgment: Article 173(3) UCC Does Not Allow Retroactive Access to Exhausted Tariff Quotas

1 month ago

European Union

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

1 month ago

European Union

ECJ VAT Cases decided in 2025

1 month ago

European Union Romania

ECJ C-475/24 (Fashion TV RO and Maestro) – Order – National courts must verify VAT compliance for deductions and may examine evidence

1 month ago

European Union

Comments on ECJ C-796/23: Consideration of Czech company for VAT purposes as ‘designated partner’ in violation of EU law

1 month ago

European Union Spain

ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – Judgment disallows restrictions ensuring legal certainty for exemptions

1 month ago

European Union Romania

New ECJ VAT Case: T-884/25 (Enel Green Power România) – No details known yet

1 month ago

European Union

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion

2 months ago

European Union

Comments on ECJ Case C‑603/24: AG Confirms TP Adjustments Are Not Separate VAT Supplies

2 months ago

European Union Portugal

ECJ C-603/24 (Stellantis Portugal) – AG Opinion – VAT Adjustments in Intra-Group Transfer Pricing Not Separate Supplies

2 months ago

European Union

Curia Web TV: the Court’s new audiovisual platform

2 months ago

European Union

New InfoCuria case-law database and search tool

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

2 months ago

European Union

New Book: ”CJEU – Recent Developments in Value Added Tax 2024”

2 months ago

European Union

Beyond formalism: evidencing transport in intra-Community supplies after Flo Veneer judgment (C-639/24)

2 months ago

European Union

These were your top 10 ECJ Cases of 2025

2 months ago

European Union

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

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

2 months ago

European Union

Briefing document & Podcast – ECJ C-331/23: Joint and Several VAT Liability and Non Bis in Idem Principle

2 months ago

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

Comments on EGC T-689/24: Groundbreaking EU Court Ruling: Polish VAT Deduction Rules Must Align with EU Law, Favoring Taxpayers

Comments on T-689/24: Late Invoice Does Not Delay Right to Deduct VAT for Polish Businesses

How to Mitigate Customs Valuation Risks of Price Adjustments

General Court T-643/24 (Credidam) – Judgment – Unlicensed use of protected works is fully taxable with VAT on all remuneration

General Court VAT Case: T-880/25 (Czechanowicz Ekologia i Zielen) – Questions – Invoice‑Level Data Requirements in EU VAT Refunds

General Court VAT case T-851/25 (Roenes) – Questions – Transfer of a Totality of Assets: Economic Continuity vs. Supplier Intention

Comments on ECJ Case C-639/24: Limits on Denying VAT Exemption for Intra-Community Supplies

Briefing document & Podcast: ECJ C-462/16 – Boehringer Ingelheim Pharma GmbH & Co. KG – Discounts reduce the VAT value of pharmaceutical supplies

Comments on ECJ Customs ECJ C-72/24 & 73/24 (Keladis): Determining customs value with statistical evidence permissible in Greek textile smuggling

ECJ C-72/24 & 73/24 (Keladis) – Judgment – Acceptability of Lowest Acceptable Price in Customs Valuation

Comments on ECJ C-475/24: Tax courts can use evidence from dismissed criminal cases for VAT deductions, maintaining defense rights

Comments on C-379/24 & C-380/24 – Judgment disallows restrictions ensuring legal certainty for exemptions

ECJ Customs T‑177/25 – Judgment: Article 173(3) UCC Does Not Allow Retroactive Access to Exhausted Tariff Quotas

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

ECJ VAT Cases decided in 2025

ECJ C-475/24 (Fashion TV RO and Maestro) – Order – National courts must verify VAT compliance for deductions and may examine evidence

Comments on ECJ C-796/23: Consideration of Czech company for VAT purposes as ‘designated partner’ in violation of EU law

ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – Judgment disallows restrictions ensuring legal certainty for exemptions

New ECJ VAT Case: T-884/25 (Enel Green Power România) – No details known yet

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 3 cases decided, 1 AG Opinion

Comments on ECJ Case C‑603/24: AG Confirms TP Adjustments Are Not Separate VAT Supplies

ECJ C-603/24 (Stellantis Portugal) – AG Opinion – VAT Adjustments in Intra-Group Transfer Pricing Not Separate Supplies

Curia Web TV: the Court’s new audiovisual platform

New InfoCuria case-law database and search tool

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

New Book: ”CJEU – Recent Developments in Value Added Tax 2024”

Beyond formalism: evidencing transport in intra-Community supplies after Flo Veneer judgment (C-639/24)

These were your top 10 ECJ Cases of 2025

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

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

Briefing document & Podcast – ECJ C-331/23: Joint and Several VAT Liability and Non Bis in Idem Principle

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