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

Austria European Union

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

3 months ago

European Union

Comments on ECJ C-472/24: AG Opinion on Taxation of Virtual Gold in Online Gaming

3 months ago

European Union

Briefing document & Podcast: ECJ C-564/15 (Farkas) – Non-application Reverse-Charge, 50% tax penalty is disproportionate

3 months ago

European Union

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

3 months ago

European Union

Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud

3 months ago

European Union Lithuania

ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions

3 months ago

European Union Sweden

ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points

3 months ago

European Union

Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements

3 months ago

Bulgaria European Union

ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation

3 months ago

European Union Poland

ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required

3 months ago

European Union

Briefing Document & Podcast: VAT on Land Registration – Analysis of Amărăşti Land Investment SRL (Case C-707/18)

3 months ago

Bulgaria European Union

General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24

3 months ago

European Union

Comments on ECJ C-375/24: Application of reduced VAT rate to puzzle books with number Sudokus

3 months ago

European Union Germany

ECJ C-375/24 (Keesing Deutschland) – Judgment – Sudoku books are eligible for the reduced VAT rate

3 months ago

European Union

Comments on ECJ C-602/24: Intra-Community Supply Requalified as Export, VAT Exemption Upheld

3 months ago

European Union

1083 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX

4 months ago

European Union

1083 ECJ/General Court VAT Cases are now available on www.VATupdate.com

4 months ago

Belgium European Union

Flashback on ECJ Cases C-110/94 (INZO) – Commissioning of a profitability study is indeed an economic activity

4 months ago

European Union France

Comments on ECJ Customs C-206/24: Ex Officio Repayment of Unduly Levied Customs Duties by Member States

4 months ago

European Union

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

4 months ago

European Union

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

4 months ago

European Union

Roadtrip through ECJ Cases – Adjustment of deductions on Capital Goods (Art. 187–192)

4 months ago

European Union

Comments on ECJ C-427/23: Administrative services for VAT refund forms of service

4 months ago

European Union United Kingdom

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

4 months ago

European Union

VAT on share disposals: A guide for investors

4 months ago

European Union Luxembourg

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

4 months ago

European Union Portugal

GC VAT Case T-324/25 (Novo Banco) – Order – Proceedings stayed until resolution of similar case C-521/24

4 months ago

European Union Hungary

ECJ C-521/24 (Aptiv Services Hungary Kft.) – Questions – Can VAT deductions be denied based on formal compliance issues?

4 months ago

European Union

Briefing document & Podcast: ECJ C-550/11 (PIGI): VAT Deduction Adjustments for Stolen Goods

4 months ago

European Union

Comments on ECJ C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

4 months ago

European Union Poland

Comments on ECJ C-726/23 (Arcomet): CJEU’s New Stance on Transfer Pricing Adjustments and VAT Implications

4 months ago

European Union

Comments on ECJ C-602/24: Exemption for I/C supplies even if goods are exported

4 months ago

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

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

Comments on ECJ C-472/24: AG Opinion on Taxation of Virtual Gold in Online Gaming

Briefing document & Podcast: ECJ C-564/15 (Farkas) – Non-application Reverse-Charge, 50% tax penalty is disproportionate

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

Comments on ECJ C-121/24: Non-payment of declared VAT does not constitute VAT fraud

ECJ C-472/24 (Žaidimų valiuta) – AG Opinion – VAT Treatment of In-Game Gold Transactions

ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points

Comments on ECJ C-726/23 (Arcomet) – VAT Applies to Transfer Pricing Adjustments, Clarifying Deduction Requirements

ECJ C-121/24 (Vaniz) – AG Opinion – Joint VAT liability requires existing debtor; no liability post-liquidation

ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required

Briefing Document & Podcast: VAT on Land Registration – Analysis of Amărăşti Land Investment SRL (Case C-707/18)

General Court VAT Case T-308/25 (Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Plovdiv) – Order – Proceedings stayed pending CJEU decision in C-121/24

Comments on ECJ C-375/24: Application of reduced VAT rate to puzzle books with number Sudokus

ECJ C-375/24 (Keesing Deutschland) – Judgment – Sudoku books are eligible for the reduced VAT rate

Comments on ECJ C-602/24: Intra-Community Supply Requalified as Export, VAT Exemption Upheld

1083 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX

1083 ECJ/General Court VAT Cases are now available on www.VATupdate.com

Flashback on ECJ Cases C-110/94 (INZO) – Commissioning of a profitability study is indeed an economic activity

Comments on ECJ Customs C-206/24: Ex Officio Repayment of Unduly Levied Customs Duties by Member States

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

ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC

Roadtrip through ECJ Cases – Adjustment of deductions on Capital Goods (Art. 187–192)

Comments on ECJ C-427/23: Administrative services for VAT refund forms of service

Briefing document & Podcast: ECJ VAT C-408/98 (Abbey National) – VAT Deductions on Asset Transfers

VAT on share disposals: A guide for investors

Briefing Document & Podcast – ECJ C-497/01 (Zita Modes): VAT Transfers and the “No-Supply Rule” under EU Law

GC VAT Case T-324/25 (Novo Banco) – Order – Proceedings stayed until resolution of similar case C-521/24

ECJ C-521/24 (Aptiv Services Hungary Kft.) – Questions – Can VAT deductions be denied based on formal compliance issues?

Briefing document & Podcast: ECJ C-550/11 (PIGI): VAT Deduction Adjustments for Stolen Goods

Comments on ECJ C-794/23: Indoor playground operator does not owe VAT for incorrect invoices

Comments on ECJ C-726/23 (Arcomet): CJEU’s New Stance on Transfer Pricing Adjustments and VAT Implications

Comments on ECJ C-602/24: Exemption for I/C supplies even if goods are exported

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