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

European Union

Comments on ECJ C-213/24: Joint Marital Property as Single VAT Taxpayer in Real Estate Sales

2 weeks ago

European Union

Comments on ECJ C-278/24: Polish liability of the chairman of the Executive Board for VAT debt not contrary to EU law

2 weeks ago

European Union

Comments on ECJ C-405/24: Failure to grant VAT exemption on small consignments of a non-commercial character in violation of EU law

2 weeks ago

Bulgaria European Union

Comments on ECJ C-234/24: VAT Refund on Tooling Not Excluded According to AG’s Opinion

2 weeks ago

European Union France

Flashback on ECJ Cases C-243/03 ( Commission v France) – France’s VAT Deduction Limitation on Subsidized Capital Goods Incompatible with EU Law

3 weeks ago

European Union Romania

GC VAT Case – T-233/25 (Mokoryte) – Questions – Can a subcontractor adjust VAT after claim assignment and insolvency?

3 weeks ago

European Union Romania

ECJ VAT C-462/24 (Braila Winds) – Questions – Competition and State Aid Legal Analysis

3 weeks ago

European Union

Briefing Document: EU VAT principles on ”Right to Deduct VAT even if VAT on prior transactions have not been paid” based on ECJ/CJEU cases

3 weeks ago

European Union

Briefing document ECJ VAT C-132/16 (Iberdrola Inmobiliaria) – VAT Deduction for Third-Party Property Improvements

3 weeks ago

European Union

Briefing document: ECJ C-581/08 (EMI) – Samples and Gifts of Small Value

3 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on “Identification of Taxable Persons” (Art. 213-214)

3 weeks ago

European Union Sweden

Limitations on Input Tax Deduction Rights in VAT Regulations

3 weeks ago

European Union

Comments on ECJ C-640/23: No VAT Deduction for Incorrectly Charged Tax

3 weeks ago

European Union

Briefing Document: ECJ C‑164/24 (Cityland’ EOOD) – VAT Register Removal for Non-Compliance

3 weeks ago

Bulgaria European Union

ECJ C-234/24 (Brose Prievidza) – AG Opinion – Tooling supply is taxable in Bulgaria, not exempt

3 weeks ago

European Union

Comments on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – Company X’s Brokerage Services and Installment Payments

3 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – The ”leasing or letting of immovable property” (Art. 135(1)(l))

3 weeks ago

Denmark European Union

Flashback on ECJ Cases C-173/88 (Morten Henriksen) – VAT Exemptions for Letting Garages in Denmark

3 weeks ago

European Union Italy

ECJ C-308/25 (Isolanti Group) – Questions – Is Italy’s tax resolution mechanism compliant with EU law principles?

3 weeks ago

Bulgaria European Union

New GC VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – No details known yet

3 weeks ago

European Union Hungary

ECJ C-262/24 (Pegazus Busz) – Order – Court lacked jurisdiction; questions pertained to national court’s facts

3 weeks ago

European Union

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

3 weeks ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

3 weeks ago

European Union

Briefing document: ECJ C-782/23 (Tauritus) – Customs Value Determination for Provisional Prices in Imports

4 weeks ago

European Union

Comments on ECJ C-527/23: EU Court Rules on VAT Deduction for Intra-Group Administrative Services

4 weeks ago

European Union

Comments on ECJ C-615/23: Transport Compensation Not Subject to VAT for Public Service Losses

4 weeks ago

European Union Lithuania

ECJ Customs C-782/23 (Tauritus) – Judgment – Customs Value Determination for Provisional Prices in Imports

4 weeks ago

Belgium European Union

Flashback on ECJ cases C-217/94 (Eismann Alto Adige Srl) – Accompanying Documents for Internal Goods Transport Under VAT Directive

4 weeks ago

European Union Hungary

GC VAT Case T-198/25 (G. Kft) – Questions – Are VAT corrections and refunds only possible if new circumstances?

4 weeks ago

European Union

Briefing Document: Comprehensive Review of EU VAT Deduction Rules and Invoice Requirements Based on ECJ Case Law

4 weeks ago

European Union

Briefing Document: EU VAT and Land Sales by Spouses (C‑213/24 Grzera)

1 month ago

European Union

Comments on ECJ C-615/23: Subsidy afterwards for losses of passenger transport not subject to VAT

1 month ago

European Union Greece

Comments on ECJ Customs C-72/24 & C-73/24: Calculation of customs value in Greek textile smuggling according to AG EU in violation of EU law

1 month ago

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

Comments on ECJ C-213/24: Joint Marital Property as Single VAT Taxpayer in Real Estate Sales

Comments on ECJ C-278/24: Polish liability of the chairman of the Executive Board for VAT debt not contrary to EU law

Comments on ECJ C-405/24: Failure to grant VAT exemption on small consignments of a non-commercial character in violation of EU law

Comments on ECJ C-234/24: VAT Refund on Tooling Not Excluded According to AG’s Opinion

Flashback on ECJ Cases C-243/03 ( Commission v France) – France’s VAT Deduction Limitation on Subsidized Capital Goods Incompatible with EU Law

GC VAT Case – T-233/25 (Mokoryte) – Questions – Can a subcontractor adjust VAT after claim assignment and insolvency?

ECJ VAT C-462/24 (Braila Winds) – Questions – Competition and State Aid Legal Analysis

Briefing Document: EU VAT principles on ”Right to Deduct VAT even if VAT on prior transactions have not been paid” based on ECJ/CJEU cases

Briefing document ECJ VAT C-132/16 (Iberdrola Inmobiliaria) – VAT Deduction for Third-Party Property Improvements

Briefing document: ECJ C-581/08 (EMI) – Samples and Gifts of Small Value

Roadtrip through ECJ Cases – Focus on “Identification of Taxable Persons” (Art. 213-214)

Limitations on Input Tax Deduction Rights in VAT Regulations

Comments on ECJ C-640/23: No VAT Deduction for Incorrectly Charged Tax

Briefing Document: ECJ C‑164/24 (Cityland’ EOOD) – VAT Register Removal for Non-Compliance

ECJ C-234/24 (Brose Prievidza) – AG Opinion – Tooling supply is taxable in Bulgaria, not exempt

Comments on ECJ C-324/20 (X-Beteiligungsgesellschaft mbH) – Company X’s Brokerage Services and Installment Payments

Roadtrip through ECJ Cases – Focus on ”Exemption – The ”leasing or letting of immovable property” (Art. 135(1)(l))

Flashback on ECJ Cases C-173/88 (Morten Henriksen) – VAT Exemptions for Letting Garages in Denmark

ECJ C-308/25 (Isolanti Group) – Questions – Is Italy’s tax resolution mechanism compliant with EU law principles?

New GC VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – No details known yet

ECJ C-262/24 (Pegazus Busz) – Order – Court lacked jurisdiction; questions pertained to national court’s facts

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

Briefing document: ECJ C-782/23 (Tauritus) – Customs Value Determination for Provisional Prices in Imports

Comments on ECJ C-527/23: EU Court Rules on VAT Deduction for Intra-Group Administrative Services

Comments on ECJ C-615/23: Transport Compensation Not Subject to VAT for Public Service Losses

ECJ Customs C-782/23 (Tauritus) – Judgment – Customs Value Determination for Provisional Prices in Imports

Flashback on ECJ cases C-217/94 (Eismann Alto Adige Srl) – Accompanying Documents for Internal Goods Transport Under VAT Directive

GC VAT Case T-198/25 (G. Kft) – Questions – Are VAT corrections and refunds only possible if new circumstances?

Briefing Document: Comprehensive Review of EU VAT Deduction Rules and Invoice Requirements Based on ECJ Case Law

Briefing Document: EU VAT and Land Sales by Spouses (C‑213/24 Grzera)

Comments on ECJ C-615/23: Subsidy afterwards for losses of passenger transport not subject to VAT

Comments on ECJ Customs C-72/24 & C-73/24: Calculation of customs value in Greek textile smuggling according to AG EU in violation of EU law

Advertisements:

Contact:

Support & Info

Sign up for our newsletter