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

European Union

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

1 month ago

European Union

Briefing Document & Podcast: C-207/23 (Finanzamt X) – VAT Implications of Free-of-Charge Supplies of Heat

1 month ago

European Union

ECJ Case Law: The most overlooked source in VAT Advisory

1 month ago

European Union

Briefing document & Podcast: ECJ C-628/16 (Kreuzmayr): Successive Supplies and Right to Deduct

1 month ago

European Union

Briefing Document & Podcast: VAT concept ”Chain Transactions” explained based on ECJ/CJEU cases

1 month ago

European Union

Briefing document & Podcast: C-245/04 (EMAG Handel Eder OHG) – VAT on Intra-Community Chain Transactions

1 month ago

European Union Romania

ECJ C-280/25 (Lin II) – Order – Romania’s High Court Seeks EU Ruling on Tax Evasion and Fraud Seriousness Criteria

1 month ago

European Union

Comments on ECJ C-125/24 (Palmstråle): Breach of customs formalities does not prevent VAT exemption

1 month ago

European Union

Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept

1 month ago

European Union

Briefing Document & Podcast ECJ C-516/14 (Barlis) – No refusal to deduct VAT solely based on formal invoice defects

1 month ago

European Union

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

1 month ago

European Union

Comments on ECJ C-808/23: Intra-Group Services Must Be Assessed Individually for VAT Purposes

1 month ago

European Union

Briefing document & Podcast: ECJ C-495/17 (Cartrans) – Specific documents cannot be imposed for proof of goods transport

1 month ago

European Union

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e))

2 months ago

European Union

Briefing document & Podcast: C-621/19 (Weindel) VAT Deduction – Import Costs and Ownership

2 months ago

European Union

Comments on ECJ C-276/24: Joint and several liability for VAT in addition to refusal to deduct VAT not contrary to EU law

2 months ago

European Union

Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))

2 months ago

European Union

Briefing document & Podcast: ECJ C-802/19 (Firma Z) – Taxable amount adjustments for medicinal products and health insurance discounts

2 months ago

European Union

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

2 months ago

European Union

Briefing document & Podcast ECJ VAT C-386/16 (Toridas) – EU VAT Exemption in Chain Transactions

2 months ago

European Union Greece

General Court VAT T-356/25 (Rapera) – Questions – Liability of tax representatives for VAT without direct involvement

2 months ago

European Union Poland

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

2 months ago

European Union

Comments on ECJ C-379/24 & C-380/24: VAT exemption for cleaning services provided by a group to members

2 months ago

European Union

Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify

2 months ago

European Union

Briefing document and Podcast: ECJ Cases on the Commissionaire fiction

2 months ago

European Union

Briefing document & Podcast: C-185/01 (Auto Lease Holland BV): VAT Refund on Fuel Supply

2 months ago

European Union

Comments on ECJ C-785/23: Ruling on VAT Exemptions for Bulgarian Postal Services

2 months ago

European Union

Comments on ECJ C-605/23: Suspension of sealing of business premises possible in the event of VAT violation

2 months ago

European Union

Briefing document and Podcast C-48/97 (Kuwait Petroleum (GB) Ltd) – Sales Promotion and Consideration

2 months ago

European Union

Intra-group settlements under the magnifying glass of the CJEU – key issues related to transfer pricing and VAT

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

Briefing Document & Podcast: C-430/09 Euro Tyre Holding BV: Intra-Community VAT Supply Rules

2 months ago

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

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

Briefing Document & Podcast: C-207/23 (Finanzamt X) – VAT Implications of Free-of-Charge Supplies of Heat

ECJ Case Law: The most overlooked source in VAT Advisory

Briefing document & Podcast: ECJ C-628/16 (Kreuzmayr): Successive Supplies and Right to Deduct

Briefing Document & Podcast: VAT concept ”Chain Transactions” explained based on ECJ/CJEU cases

Briefing document & Podcast: C-245/04 (EMAG Handel Eder OHG) – VAT on Intra-Community Chain Transactions

ECJ C-280/25 (Lin II) – Order – Romania’s High Court Seeks EU Ruling on Tax Evasion and Fraud Seriousness Criteria

Comments on ECJ C-125/24 (Palmstråle): Breach of customs formalities does not prevent VAT exemption

Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept

Briefing Document & Podcast ECJ C-516/14 (Barlis) – No refusal to deduct VAT solely based on formal invoice defects

Briefing document and Podcast: ECJ C-17/18 (Mailat – Apcom Select): TOGC excludes leasing real property and necessary capital goods

Comments on ECJ C-808/23: Intra-Group Services Must Be Assessed Individually for VAT Purposes

Briefing document & Podcast: ECJ C-495/17 (Cartrans) – Specific documents cannot be imposed for proof of goods transport

Briefing document & Podcast – ECJ C-729/21 (W. sp.): VAT exemption for business transfers, enhancing taxpayer certainty

Roadtrip through ECJ Cases – Focus on ”Right to deduct VAT – VAT paid on the importation of goods” (Art. 168(e))

Briefing document & Podcast: C-621/19 (Weindel) VAT Deduction – Import Costs and Ownership

Comments on ECJ C-276/24: Joint and several liability for VAT in addition to refusal to deduct VAT not contrary to EU law

Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))

Briefing document & Podcast: ECJ C-802/19 (Firma Z) – Taxable amount adjustments for medicinal products and health insurance discounts

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

Briefing document & Podcast ECJ VAT C-386/16 (Toridas) – EU VAT Exemption in Chain Transactions

General Court VAT T-356/25 (Rapera) – Questions – Liability of tax representatives for VAT without direct involvement

General Court VAT T-366/25 (Szytelbiecka) – Questions – Does asset transfer to non-taxable individuals qualify for VAT exemption?

Comments on ECJ C-379/24 & C-380/24: VAT exemption for cleaning services provided by a group to members

Briefing documents & Podcasts: VAT concepts explained through ECJ/CJEU cases on Spotify

Briefing document and Podcast: ECJ Cases on the Commissionaire fiction

Briefing document & Podcast: C-185/01 (Auto Lease Holland BV): VAT Refund on Fuel Supply

Comments on ECJ C-785/23: Ruling on VAT Exemptions for Bulgarian Postal Services

Comments on ECJ C-605/23: Suspension of sealing of business premises possible in the event of VAT violation

Briefing document and Podcast C-48/97 (Kuwait Petroleum (GB) Ltd) – Sales Promotion and Consideration

Intra-group settlements under the magnifying glass of the CJEU – key issues related to transfer pricing and VAT

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

Briefing Document & Podcast: C-430/09 Euro Tyre Holding BV: Intra-Community VAT Supply Rules

Advertisements:

Contact:

Support & Info

Sign up for our newsletter