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

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

European Union

Briefing Document: VAT Treatment of Local Authority Compensation for Public Transport Services (Case C‑615/23)

1 month ago

European Union

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73)

1 month ago

European Union

Briefing document ECJ C-405/24 on Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

1 month ago

European Union

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ/CJEU transactions

1 month ago

Bulgaria European Union

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

1 month ago

European Union Poland

ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Flat-Rate Compensation for Public Transport Services Is Not Taxable Under VAT

1 month ago

European Union Poland

ECJ VAT C-405/24 (L.) – Judgment – Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

1 month ago

European Union

1064 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX

1 month ago

European Union

1064 ECJ/General Court VAT Cases are now available on www.VATupdate.com

1 month ago

European Union Luxembourg

ECJ C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Questions – Can managers challenge VAT assessments without prior notification under EU law?

1 month ago

Italy

New VAT Scenario for Employee Secondment: Changes Effective from 2025

1 month ago

European Union

Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls

1 month ago

European Union

Briefing document on ECJ C-8/17 (Biosafe) on VAT Deduction period

1 month ago

European Union Finland

General Court T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Questions – Exemptions: Key Questions on Credit Management, Sureties, and Debt Transactions

1 month 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))

1 month ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

1 month ago

European Union

Comments on ECJ C-101/24: AG Opinion – The operator of the app store makes mobile applications available to the EU

1 month ago

European Union

Briefing document C-270/24 (Granulines Invest) – VAT deductions cannot be denied without proof of fraud or substantial evidence

1 month ago

European Union

Comments on ECJ Case C-278/24: EU Court Rules on Directors’ Liability for Company VAT Debts Under Polish Law

1 month ago

Germany

Direct Claim Against Tax Authorities for Incorrectly Charged VAT: Legal Requirements and Case Analysis

1 month ago

European Union Poland

ECJ C-278/24 (Genzyński) – Judgment – Board Members Jointly Liable for VAT Debts Under Proportionality and Legal Principles

1 month ago

Denmark European Union

New General Court Case – T-268/25 (Sampension Livsforsikring) – Ownership requirement for VAT grouping

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)

2 months ago

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

Repayment of import duties – duty of the customs authorities to carry out research on their own initiative

2 months ago

European Union

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

2 months ago

European Union

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

2 months ago

European Union Poland

Comments on ECJ C-164/24: European Court of Justice Rules Against Automatic VAT Deregistration for Tax Obligation Breaches

2 months ago

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

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

Briefing Document: VAT Treatment of Local Authority Compensation for Public Transport Services (Case C‑615/23)

Roadtrip through ECJ VAT Cases – Focus on Taxable Amount – General Rule (Art. 73)

Briefing document ECJ C-405/24 on Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

Briefing Document: EU VAT principles on ”Fixed Establishment” based on ECJ/CJEU transactions

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

ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Flat-Rate Compensation for Public Transport Services Is Not Taxable Under VAT

ECJ VAT C-405/24 (L.) – Judgment – Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

1064 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX

1064 ECJ/General Court VAT Cases are now available on www.VATupdate.com

ECJ C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Questions – Can managers challenge VAT assessments without prior notification under EU law?

New VAT Scenario for Employee Secondment: Changes Effective from 2025

Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls

Briefing document on ECJ C-8/17 (Biosafe) on VAT Deduction period

General Court T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Questions – Exemptions: Key Questions on Credit Management, Sureties, and Debt Transactions

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))

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

Comments on ECJ C-101/24: AG Opinion – The operator of the app store makes mobile applications available to the EU

Briefing document C-270/24 (Granulines Invest) – VAT deductions cannot be denied without proof of fraud or substantial evidence

Comments on ECJ Case C-278/24: EU Court Rules on Directors’ Liability for Company VAT Debts Under Polish Law

Direct Claim Against Tax Authorities for Incorrectly Charged VAT: Legal Requirements and Case Analysis

ECJ C-278/24 (Genzyński) – Judgment – Board Members Jointly Liable for VAT Debts Under Proportionality and Legal Principles

New General Court Case – T-268/25 (Sampension Livsforsikring) – Ownership requirement for VAT grouping

Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)

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)

Repayment of import duties – duty of the customs authorities to carry out research on their own initiative

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

Comments on ECJ C-164/24: European Court of Justice Rules Against Automatic VAT Deregistration for Tax Obligation Breaches

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