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

Croatia European Union

General Court Excise T-534/24 (Gotek) – Judgment- Chargeability of Excise Duty in Relation to Fictitious Supplies

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))

2 months ago

European Union Spain

ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – AG Opinion – Article 132(1)(f) exempts services essential for tax-exempt activities without distorting competition

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

2 months ago

European Union

Briefing document & Podcast C-276/24 (KONREO) – VAT Fraud, Joint Liability, and Deduction Denial

2 months ago

Czech Republic European Union

ECJ C-276/24 (KONREO) – Judgment – Customer liable to pay VAT even after deduction rights are refused in case of fraud

2 months ago

European Union

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

2 months ago

European Union

Briefing document & Podcast C-521/19 (CB) – Undeclared transactions must include VAT, preserving neutrality despite tax fraud circumstances

2 months ago

European Union

Briefing Document & Podcast: ECJ C-547/18 (Dong Yang) – “Fixed Establishment” Concept for VAT in Cross-Border Transactions

2 months ago

European Union Netherlands

VAT deductibility on the import of goods

2 months ago

European Union Poland

New ECJ VAT Case – C-436/25 (EXOIL Paliwa) – Details not yet known

2 months ago

Bulgaria European Union

General Court Customs T-296/25 (Lidikar) – Questions – GC examines if non-EU export values can justify EU customs valuations

2 months ago

European Union

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

2 months ago

European Union

Briefing document & Podcast: ECJ C-931/19 (Titanium) – VAT Fixed Establishment: Property Letting Without Own Staff

2 months ago

European Union

Comments on ECJ C-733/23: Imposition of fine in addition to administrative coercive measure in violation of EU law

2 months ago

European Union

Countervailing duties for subsidies – burden of proof lies with the European Commission

2 months ago

European Union

Understanding the Reemtsma Principle: EU VAT Reimbursements and Recent CJEU Rulings

2 months ago

European Union

Comments on ECJ C-782/23: Customs Valuation Methodology for Goods with Provisional Purchase Price

2 months ago

European Union

Briefing Document & Podcast C-605/23 (‘Ati-19’ EOOD): EU Law and Effective Remedies in VAT Enforcement

2 months ago

European Union

Briefing Document & Podcast: ECJ Ruling in ‘Beach and Bar Management’ EOOD (Case C-733/23)

2 months ago

European Union

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

2 months ago

Czech Republic European Union

ECJ C-796/23 (Česká síť) – AG Opinion – Taxable persons need legal capacity but not legal personality

2 months ago

European Union

Briefing Document & Podcast: Högkullen AB Case (C-808/23) – VAT, Normal Value, and Intra-Group Services

2 months ago

Bulgaria European Union

ECJ C-605/23 (Ati-19” EOOD) – Judgment – Member State laws cannot limit judicial review of penalties

2 months ago

Bulgaria European Union

ECJ C-733/23 (Beach and bar management) – Judgment – National laws cannot impose double penalties without judicial review options

2 months ago

European Union

ECJ C-808/23 (Högkullen) – Judgment – Parent-subsidiary services cannot always be treated as a single supply

2 months ago

European Union

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

2 months ago

European Union

Briefing Document & Podcast ECJ C-590/13 (Idexx) – Formal vs. Substantive Requirements for VAT Deduction

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption” – Management of special investment funds” (Art. 135(1)(g))

2 months ago

European Union

Transfer Pricing and VAT: Why Economic Substance Matters More Than Ever

2 months ago

European Union

Briefing Document & Podcast C-461/21 (Cartrans Preda) – Import records don’t guarantee inclusion of transport costs in VAT

2 months ago

European Union Poland

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

2 months ago

European Union

Briefing Document & Podcast C-691/17 (PORR Építési Kft.): VAT Reverse Charge, Deduction Rights and Reimbursement Principles

2 months ago

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

General Court Excise T-534/24 (Gotek) – Judgment- Chargeability of Excise Duty in Relation to Fictitious Supplies

Roadtrip through ECJ Cases – Focus on ”Exemption of supply of services by independent groups of persons” (Art. 132(1)(f))

ECJ VAT C-379/24 & C-380/24 (Agrupació de Neteja Sanitaria) – AG Opinion – Article 132(1)(f) exempts services essential for tax-exempt activities without distorting competition

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – Jointly and severally liability of the payment of VAT” (Art. 205)

Briefing document & Podcast C-276/24 (KONREO) – VAT Fraud, Joint Liability, and Deduction Denial

ECJ C-276/24 (KONREO) – Judgment – Customer liable to pay VAT even after deduction rights are refused in case of fraud

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

Briefing document & Podcast C-521/19 (CB) – Undeclared transactions must include VAT, preserving neutrality despite tax fraud circumstances

Briefing Document & Podcast: ECJ C-547/18 (Dong Yang) – “Fixed Establishment” Concept for VAT in Cross-Border Transactions

VAT deductibility on the import of goods

New ECJ VAT Case – C-436/25 (EXOIL Paliwa) – Details not yet known

General Court Customs T-296/25 (Lidikar) – Questions – GC examines if non-EU export values can justify EU customs valuations

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

Briefing document & Podcast: ECJ C-931/19 (Titanium) – VAT Fixed Establishment: Property Letting Without Own Staff

Comments on ECJ C-733/23: Imposition of fine in addition to administrative coercive measure in violation of EU law

Countervailing duties for subsidies – burden of proof lies with the European Commission

Understanding the Reemtsma Principle: EU VAT Reimbursements and Recent CJEU Rulings

Comments on ECJ C-782/23: Customs Valuation Methodology for Goods with Provisional Purchase Price

Briefing Document & Podcast C-605/23 (‘Ati-19’ EOOD): EU Law and Effective Remedies in VAT Enforcement

Briefing Document & Podcast: ECJ Ruling in ‘Beach and Bar Management’ EOOD (Case C-733/23)

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

ECJ C-796/23 (Česká síť) – AG Opinion – Taxable persons need legal capacity but not legal personality

Briefing Document & Podcast: Högkullen AB Case (C-808/23) – VAT, Normal Value, and Intra-Group Services

ECJ C-605/23 (Ati-19” EOOD) – Judgment – Member State laws cannot limit judicial review of penalties

ECJ C-733/23 (Beach and bar management) – Judgment – National laws cannot impose double penalties without judicial review options

ECJ C-808/23 (Högkullen) – Judgment – Parent-subsidiary services cannot always be treated as a single supply

Comments on ECJ-782/23: ECJ rules on customs valuation treatment of post-entry price adjustments

Briefing Document & Podcast ECJ C-590/13 (Idexx) – Formal vs. Substantive Requirements for VAT Deduction

Roadtrip through ECJ Cases – Focus on ”Exemption” – Management of special investment funds” (Art. 135(1)(g))

Transfer Pricing and VAT: Why Economic Substance Matters More Than Ever

Briefing Document & Podcast C-461/21 (Cartrans Preda) – Import records don’t guarantee inclusion of transport costs in VAT

Comments on ECJ C-527/23 (Weatherford): Impact on Intra-Group Service Acquisitions and VAT Deduction Rights

Briefing Document & Podcast C-691/17 (PORR Építési Kft.): VAT Reverse Charge, Deduction Rights and Reimbursement Principles

Advertisements:

Contact:

Support & Info

Sign up for our newsletter