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

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

European Union

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

2 months ago

European Union Spain

Flashback on ECJ cases C-110/98 to 140/98 (Gabalfrisa and Others) – EU Court Protects VAT Deduction Rights for Taxpayers

2 months ago

European Union

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 1 case decided, 2 AG Opinions

2 months ago

European Union

Latest ECJ/CJEU Developments on Transfer Pricing and VAT for Multinational Groups

2 months ago

European Union

Comments on ECJ C-213/24: Spouses selling a plot of land are the same VAT payer

2 months ago

European Union United Kingdom

Flashback on ECJ cases C-98/98 (Midland Bank) – Input tax deduction requires a direct and immediate connection between a transaction at an earlier stage and one or more transactions at a later stage

2 months ago

European Union

Comments on ECJ C-164/24: The end of automatic VAT deregistrations? The ECJ draws the line

2 months ago

European Union Germany

ECJ C-101/24 ( XYRALITY) – AG Opinion- VAT Liability for App Store Services

2 months ago

Belgium European Union

New GC VAT Case – T-221/25 (TUI Belgium) – Facts & Questions – VAT Rules for Travel Services

2 months ago

European Union

Comments on ECJ C-234/24: VAT Implications for Debt Collection and Invoice Factoring Services

2 months ago

European Union

Comments on ECJ C-726/23 (Arcomet) – TP meets VAT: AG sheds light on the complex relationship

2 months ago

European Union

Comments on EC C-213/24: VAT Liability for Land Sale Activities

2 months ago

European Union Poland

Comments on ECJ C-213/24: Marriage Recognized as Single VAT Taxpayer

2 months ago

European Union

Briefing Document: Advocate General’s Opinion in Case C-726/23 (SC Arcomet): VAT, Transfer Pricing and Intra-Group Services

2 months ago

European Union

Podcast ”ECJ VAT Insights” – C-213/24 (Grzera) – with Piotr Chojnacki

2 months ago

European Union Finland

ECJ C-232/24 (Kosmiro) – AG Opinion – Factoring fees subject to VAT; direct effect of EU provisions

2 months ago

European Union Poland

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

2 months ago

European Union Poland

ECJ C-213/24 (Grzera) – Judgment – Selling land through an agent can classify individuals as taxable persons

2 months ago

Bulgaria European Union

ECJ Case C-164/24 (Cityland) – Judgment – EU law mandates analysis of taxpayer conduct before removing VAT registration

2 months ago

European Union

Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions till April 30, 2025

2 months ago

European Union Netherlands

Supreme Court: preliminary questions to ECJ on the application of a (medical) exemption in the case of a VAT group

3 months ago

European Union

Briefing document on ECJ Case Geelen (C-568/17) – VAT Place of supply of erotic webcam sessions

3 months ago

European Union

Briefing Document: ECJ Judgment in Case C-248/23 (Novo Nordisk)

3 months ago

European Union

Briefing Document: Elida Gibbs Ltd v Commissioners of Customs and Excise (Case C-317/94)

3 months ago

European Union

Podcast ”ECJ VAT Insights” – C-640/23 (Greentech)- with Piotr Chojnacki

3 months ago

European Union

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

3 months ago

European Union

Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to subcontractors under conditions

3 months ago

European Union

Briefing document: ECJ C-527/23 (Weatherford Atlas Gip) – VAT Deduction for Group Services

3 months ago

European Union

Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies

3 months ago

European Union Netherlands

ECJ Excise T-690/24 (Kolinsen) – Questions – Dutch court seeks ECJ ruling on excise duty shortfall responsibility

3 months ago

European Union Germany

ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs

3 months ago

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

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

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

Flashback on ECJ cases C-110/98 to 140/98 (Gabalfrisa and Others) – EU Court Protects VAT Deduction Rights for Taxpayers

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 1 case decided, 2 AG Opinions

Latest ECJ/CJEU Developments on Transfer Pricing and VAT for Multinational Groups

Comments on ECJ C-213/24: Spouses selling a plot of land are the same VAT payer

Flashback on ECJ cases C-98/98 (Midland Bank) – Input tax deduction requires a direct and immediate connection between a transaction at an earlier stage and one or more transactions at a later stage

Comments on ECJ C-164/24: The end of automatic VAT deregistrations? The ECJ draws the line

ECJ C-101/24 ( XYRALITY) – AG Opinion- VAT Liability for App Store Services

New GC VAT Case – T-221/25 (TUI Belgium) – Facts & Questions – VAT Rules for Travel Services

Comments on ECJ C-234/24: VAT Implications for Debt Collection and Invoice Factoring Services

Comments on ECJ C-726/23 (Arcomet) – TP meets VAT: AG sheds light on the complex relationship

Comments on EC C-213/24: VAT Liability for Land Sale Activities

Comments on ECJ C-213/24: Marriage Recognized as Single VAT Taxpayer

Briefing Document: Advocate General’s Opinion in Case C-726/23 (SC Arcomet): VAT, Transfer Pricing and Intra-Group Services

Podcast ”ECJ VAT Insights” – C-213/24 (Grzera) – with Piotr Chojnacki

ECJ C-232/24 (Kosmiro) – AG Opinion – Factoring fees subject to VAT; direct effect of EU provisions

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

ECJ C-213/24 (Grzera) – Judgment – Selling land through an agent can classify individuals as taxable persons

ECJ Case C-164/24 (Cityland) – Judgment – EU law mandates analysis of taxpayer conduct before removing VAT registration

Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions till April 30, 2025

Supreme Court: preliminary questions to ECJ on the application of a (medical) exemption in the case of a VAT group

Briefing document on ECJ Case Geelen (C-568/17) – VAT Place of supply of erotic webcam sessions

Briefing Document: ECJ Judgment in Case C-248/23 (Novo Nordisk)

Briefing Document: Elida Gibbs Ltd v Commissioners of Customs and Excise (Case C-317/94)

Podcast ”ECJ VAT Insights” – C-640/23 (Greentech)- with Piotr Chojnacki

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to subcontractors under conditions

Briefing document: ECJ C-527/23 (Weatherford Atlas Gip) – VAT Deduction for Group Services

Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies

ECJ Excise T-690/24 (Kolinsen) – Questions – Dutch court seeks ECJ ruling on excise duty shortfall responsibility

ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs

Advertisements:

Contact:

Support & Info

Sign up for our newsletter