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

European Union

Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption

2 months ago

European Union

Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care

2 months ago

European Union Germany

ECJ Customs C-307/23 (G GmbH) – AG Opinion – EU-Designed Label Templates Must Be Included in Customs Value as Container Costs

2 months ago

United Kingdom

Post-Brexit VAT Divergence and why the EU Forgives and the UK Doesn’t?

2 months ago

Austria European Union

Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?

2 months ago

European Union

Briefing document & Podcast: ECJ VAT C-622/23 (RHTB) – VAT Implications in Work Contract Cancellations

2 months ago

European Union

Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination

2 months ago

European Union

Briefing document & Podcast: ECJ Rulings on Reductions of the Taxable Amount through Rebates

2 months ago

European Union

Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires

2 months ago

European Union

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

2 months ago

European Union

Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions

2 months ago

European Union Germany

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months 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’

2 months ago

European Union Germany

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Composite supplies”

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months 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

2 months 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

2 months ago

Austria European Union

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

3 months ago

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

Briefing document & Podcast – C-409/04 (Teleos): Physical Movement & Supplier Due Diligence Key for Intra-EU VAT Exemption

Briefing document & Podcast: ECJ C-271/06 (Netto Supermarkt) – VAT exemption granted if fraud undetectable with due commercial care

ECJ Customs C-307/23 (G GmbH) – AG Opinion – EU-Designed Label Templates Must Be Included in Customs Value as Container Costs

Post-Brexit VAT Divergence and why the EU Forgives and the UK Doesn’t?

Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?

Briefing document & Podcast: ECJ VAT C-622/23 (RHTB) – VAT Implications in Work Contract Cancellations

Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination

Briefing document & Podcast: ECJ Rulings on Reductions of the Taxable Amount through Rebates

Comments on ECJ C-101/24 (Xyrality) – Judgment on app stores as VAT commissionaires

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

Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions

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

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