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

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)

2 months ago

European Union

Briefing document & Podcast: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

2 months ago

European Union

Transfer Pricing and VAT alignment – Pan-European perspective

2 months ago

European Union Romania

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

2 months ago

European Union

Briefing Document & Podcast: ECJ C-295/17 (MEO) – VAT due on early termination of broadband deal

2 months ago

European Union

Briefing document & Podcast: C-43/19 (Vodafone Portugal VAT Case) – Early Contract Termination

2 months ago

European Union

EU VAT Committee – WP 1114 – Case law C-726/23 (Arcomet Towercranes) – Transfer pricing

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

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

2 months 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

2 months 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

2 months 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?

2 months ago

European Union Spain

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

3 months ago

European Union World

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

3 months ago

Austria European Union

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

3 months 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

3 months ago

European Union

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

3 months ago

European Union

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

3 months 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?

3 months ago

European Union

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

3 months ago

Austria European Union

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

3 months 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

3 months ago

European Union

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

3 months ago

Bulgaria European Union

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

3 months ago

European Union Romania

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

3 months 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))

3 months ago

European Union Finland

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

3 months ago

Belgium European Union

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

3 months ago

European Union Spain

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

3 months ago

Bulgaria European Union

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

3 months ago

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

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)

Briefing document & Podcast: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them

Transfer Pricing and VAT alignment – Pan-European perspective

ECJ C-570/24 (Ecoserv) – Judgment – EU Excise Duty Liability and the Impact of National Criminal Judgments

Briefing Document & Podcast: ECJ C-295/17 (MEO) – VAT due on early termination of broadband deal

Briefing document & Podcast: C-43/19 (Vodafone Portugal VAT Case) – Early Contract Termination

EU VAT Committee – WP 1114 – Case law C-726/23 (Arcomet Towercranes) – Transfer pricing

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)

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

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

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