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

Belgium European Union

Flashback on ECJ cases C-36/99 (Idéal tourisme) – Belgium’s VAT treatment of coach transport versus air transport does not violate equality

2 months ago

European Union

Comments on ECJ C-277/24: Revolutionary judgment on the provisions of joint and several liability of members of the management board

2 months ago

Bulgaria European Union

Comments on ECJ C-624/23: VAT Deduction Rules for Bulgarian Taxpayers

2 months ago

European Union Poland

ECJ C-277/24 (Adjak) – Judgment – ECJ affirms Rights of Defense in VAT Liability cases, permitting national Joint liability frameworks with safeguards

2 months ago

European Union Poland

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Right to deduct of VAT if invoice is received before tax obligation date

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

2 months ago

European Union

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

2 months ago

European Union Hungary

ECJ C-270/24 (Granulines Invest) – Order – ECJ upholds VAT Deduction Rights Amid Invoice Discrepancies and Fraud Allegations

2 months ago

Bulgaria European Union

Bulgarian VAT Registration Threshold: ECJ Case on Timely Application and EU VAT Rules

2 months ago

European Union

Comments on ECJ C-527/23: ECJ Upholds VAT Deduction for Group Services

2 months ago

European Union

Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90)

2 months ago

European Union Romania

ECJ C-909/24 (InvestCapital) – Questions – VAT Treatment of Late Payment Penalties and Clauses

2 months ago

Italy

Italy’s VAT Reform on Personnel Secondment: Aligning with EU Law

2 months ago

Italy

Italy Clarifies VAT Treatment of Personnel Secondments

2 months ago

European Union Poland

Supreme Administrative Court Refers VAT Question to ECJ

2 months ago

Italy

VAT on Employee Secondment: New Rules for 2025

2 months ago

Italy

New Italian Law Subjects Staff Secondment to VAT

2 months ago

European Union

Comments on ECJ C-615/23: Subsidy Implications on VAT in Polish Passenger Transportation

2 months ago

European Union

Comments on ECJ Case C-615/23: Compensation for Carriers Exempt from VAT?

2 months ago

European Union

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

2 months ago

European Union

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

2 months ago

European Union

Comments on ECJ C-733/23: AG Opinion – considerations from the MV judgment also apply to several violations

2 months ago

European Union

Comments on ECJ Case C-605/23: Suspending Business Seal for VAT Violations Possible

2 months ago

Czech Republic

Fuel Cards and VAT: New Information from the Czech Tax Administration

2 months ago

Sweden

Comments on ACJ case C-60/23: Court Ruling on VAT for Digital Charging Solutions GmbH

2 months ago

European Union Portugal

General Court Case T-657/24 (Versãofast) – Questions – VAT Exemption for Credit Intermediation

3 months ago

Bulgaria European Union

ECJ Case C-733/23 (Beach and bar management) – AG Opinion – Multiple VAT Penalties and Sealing Measures

3 months ago

European Union Poland

ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – AG Opinion – Compensation for losses isn’t taxable under VAT regulations

3 months ago

Bulgaria European Union

ECJ C-605/23 (Ati-19” EOOD) – AG Opinion – Judicial Review Must Extend Beyond Damage Assessment

3 months ago

Germany

Tank Cards: BMF Clarifies VAT Treatment

3 months ago

European Union

Agenda of the ECJ VAT cases – 2 Judgments, 7 AG Opinions, 1 Hearing till March 13, 2025

3 months ago

European Union

Comments on ECJ C-527/23: VAT Deduction for Intragroup Services

3 months ago

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

Flashback on ECJ cases C-36/99 (Idéal tourisme) – Belgium’s VAT treatment of coach transport versus air transport does not violate equality

Comments on ECJ C-277/24: Revolutionary judgment on the provisions of joint and several liability of members of the management board

Comments on ECJ C-624/23: VAT Deduction Rules for Bulgarian Taxpayers

ECJ C-277/24 (Adjak) – Judgment – ECJ affirms Rights of Defense in VAT Liability cases, permitting national Joint liability frameworks with safeguards

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Right to deduct of VAT if invoice is received before tax obligation date

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

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

ECJ C-270/24 (Granulines Invest) – Order – ECJ upholds VAT Deduction Rights Amid Invoice Discrepancies and Fraud Allegations

Bulgarian VAT Registration Threshold: ECJ Case on Timely Application and EU VAT Rules

Comments on ECJ C-527/23: ECJ Upholds VAT Deduction for Group Services

Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90)

ECJ C-909/24 (InvestCapital) – Questions – VAT Treatment of Late Payment Penalties and Clauses

Italy’s VAT Reform on Personnel Secondment: Aligning with EU Law

Italy Clarifies VAT Treatment of Personnel Secondments

Supreme Administrative Court Refers VAT Question to ECJ

VAT on Employee Secondment: New Rules for 2025

New Italian Law Subjects Staff Secondment to VAT

Comments on ECJ C-615/23: Subsidy Implications on VAT in Polish Passenger Transportation

Comments on ECJ Case C-615/23: Compensation for Carriers Exempt from VAT?

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

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

Comments on ECJ C-733/23: AG Opinion – considerations from the MV judgment also apply to several violations

Comments on ECJ Case C-605/23: Suspending Business Seal for VAT Violations Possible

Fuel Cards and VAT: New Information from the Czech Tax Administration

Comments on ACJ case C-60/23: Court Ruling on VAT for Digital Charging Solutions GmbH

General Court Case T-657/24 (Versãofast) – Questions – VAT Exemption for Credit Intermediation

ECJ Case C-733/23 (Beach and bar management) – AG Opinion – Multiple VAT Penalties and Sealing Measures

ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – AG Opinion – Compensation for losses isn’t taxable under VAT regulations

ECJ C-605/23 (Ati-19” EOOD) – AG Opinion – Judicial Review Must Extend Beyond Damage Assessment

Tank Cards: BMF Clarifies VAT Treatment

Agenda of the ECJ VAT cases – 2 Judgments, 7 AG Opinions, 1 Hearing till March 13, 2025

Comments on ECJ C-527/23: VAT Deduction for Intragroup Services

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