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

European Union

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

2 months ago

European Union

Briefing Doc & Podcast ECJ VAT C-42/19 (Sonaecom) : VAT Deductibility for Mixed Holding Companies

2 months ago

European Union

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

3 months ago

European Union

Briefing Document & Podcast C-334/20 (Amper Metal) : Excessive marketing expenses are deductible for VAT purposes

3 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption for Public Postal Services” (Art. 132(1)(a))

3 months ago

Bulgaria European Union

ECJ VAT C-785/23 (Bulgarian posts) – Judgment – Specific postal services under individual contracts do not qualify for VAT exemption

3 months ago

European Union

Comments on ECJ C-744/23 (Zlakov): AG Opinion – No-cure-no-pay service is a VAT-taxed transaction

3 months ago

European Union

Comments on ECJ C-726/23: Should transfer pricing adjustments be subject to VAT?

3 months ago

European Union

Briefing Document & Podcast C-664/16 (Vadan) – No VAT Deduction without invoices

3 months ago

European Union Hungary

ECJ VAT C-501/24 (Klinka-Geo Trans) – Order – Tax Authorities Can Deny VAT Deductions Without Proving Fraud Knowledge by Taxpayer

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 & Podcast: ECJ C-126/14 (Sveda UAB): Ruling Confirms VAT Deduction Rights for Public Recreational Paths Linked to Economic Activities

3 months ago

European Union

Roadtrip through ECJ Cases – Right to deduct VAT on Public Construction works

3 months ago

European Union

Briefing Document & Podcast: ECJ C-518/14 (Senatex) – Deduction of Input VAT and Invoice Correction

3 months ago

European Union Hungary

New GC VAT Case T-363/25 (UNIX) – No details known yet

3 months ago

European Union Sweden

ECJ VAT C-125/24 (Palmstråle) – Judgment – VAT exemptions for re-imported goods, even if customs rules are not followed, unless there’s an attempt to cheat

3 months ago

European Union Netherlands

Flashback on ECJ Cases C-268/83 (Rompelman) – Acquiring future property rights for letting qualifies as economic activity for VAT deduction

3 months ago

European Union

Briefing Document & Podcast: ECJ C-247/21 (Luxury Trust Automobil GmbH) – Mandatory invoice requirements for triangulation are final and uncorrectable

3 months ago

European Union

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

3 months ago

European Union

Comments on ECJ C-164/24: Deletion from the VAT register for persistent breach of tax obligations

3 months ago

Poland

Polish taxpayers win 70% of cases before the ECJ

3 months ago

European Union

Top 10 ECJ/CJEU Decisions: A Personal Selection of VAT Milestones – Which are yours? (Incl. Podcasts)

3 months ago

European Union

General Court Customs T-224/25 (VÁM4ALL) – Questions -Dispute Over Customs Value and VAT Compliance in EU Import Case Documentation Requirements in EU Import Case

3 months ago

European Union

Briefing Document & Podcast: Tolsma (Case C-16/93) on Voluntary Donations to Street Musicians

3 months ago

European Union

Briefing Document & Podcast: ECJ Vega International (C-235/18) – VAT exemption for fuel card transactions

3 months ago

European Union

Briefing Document: EU VAT principles on ”Composite vs. Single Supply” based on ECJ/CJEU transactions

3 months ago

European Union

Briefing Document & Podcast: ECJ C-717/19 (Boehringer Ingelheim v. Hungary) – VAT Reductions and Pharmaceutical Payments

3 months ago

European Union

Briefing document: ECJ Rulings on Reductions of the Taxable Amount through Rebates

3 months ago

European Union

Briefing Document & Podcast: EU VAT principles on ”Barter Transactions” based on ECJ/CJEU cases

3 months ago

European Union Poland

GC VAT Case – T-206/25 (EXOIL Paliwa v Poland) – Inadmissable

3 months ago

European Union

Comments on ECJ C-695/19 – VAT Exemptions and Extended Warranties in Radio Popular Dispute

3 months ago

European Union Slovakia

Comments on ECJ C-234/24: AG Opinion on VAT Treatment of Tooling in Intra-EU Group Structures

3 months ago

European Union

Briefing document & Podcast: ECJ C-505/22 (Deco Proteste) – A gift with a subscription is an “incidental service” rather than a free transfer of goods

3 months ago

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

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

Briefing Doc & Podcast ECJ VAT C-42/19 (Sonaecom) : VAT Deductibility for Mixed Holding Companies

Briefing Document & Podcast: C-444/10: TOGC – Business Transfers – Interpretation of “Totality of Assets”

Briefing Document & Podcast C-334/20 (Amper Metal) : Excessive marketing expenses are deductible for VAT purposes

Roadtrip through ECJ Cases – Focus on ”Exemption for Public Postal Services” (Art. 132(1)(a))

ECJ VAT C-785/23 (Bulgarian posts) – Judgment – Specific postal services under individual contracts do not qualify for VAT exemption

Comments on ECJ C-744/23 (Zlakov): AG Opinion – No-cure-no-pay service is a VAT-taxed transaction

Comments on ECJ C-726/23: Should transfer pricing adjustments be subject to VAT?

Briefing Document & Podcast C-664/16 (Vadan) – No VAT Deduction without invoices

ECJ VAT C-501/24 (Klinka-Geo Trans) – Order – Tax Authorities Can Deny VAT Deductions Without Proving Fraud Knowledge by Taxpayer

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

Briefing Document & Podcast: ECJ C-126/14 (Sveda UAB): Ruling Confirms VAT Deduction Rights for Public Recreational Paths Linked to Economic Activities

Roadtrip through ECJ Cases – Right to deduct VAT on Public Construction works

Briefing Document & Podcast: ECJ C-518/14 (Senatex) – Deduction of Input VAT and Invoice Correction

New GC VAT Case T-363/25 (UNIX) – No details known yet

ECJ VAT C-125/24 (Palmstråle) – Judgment – VAT exemptions for re-imported goods, even if customs rules are not followed, unless there’s an attempt to cheat

Flashback on ECJ Cases C-268/83 (Rompelman) – Acquiring future property rights for letting qualifies as economic activity for VAT deduction

Briefing Document & Podcast: ECJ C-247/21 (Luxury Trust Automobil GmbH) – Mandatory invoice requirements for triangulation are final and uncorrectable

Briefing Document & Podcast: C-651/11 (X BV) – 30% BV share transfer with services isn’t a TOGC

Comments on ECJ C-164/24: Deletion from the VAT register for persistent breach of tax obligations

Polish taxpayers win 70% of cases before the ECJ

Top 10 ECJ/CJEU Decisions: A Personal Selection of VAT Milestones – Which are yours? (Incl. Podcasts)

General Court Customs T-224/25 (VÁM4ALL) – Questions -Dispute Over Customs Value and VAT Compliance in EU Import Case Documentation Requirements in EU Import Case

Briefing Document & Podcast: Tolsma (Case C-16/93) on Voluntary Donations to Street Musicians

Briefing Document & Podcast: ECJ Vega International (C-235/18) – VAT exemption for fuel card transactions

Briefing Document: EU VAT principles on ”Composite vs. Single Supply” based on ECJ/CJEU transactions

Briefing Document & Podcast: ECJ C-717/19 (Boehringer Ingelheim v. Hungary) – VAT Reductions and Pharmaceutical Payments

Briefing document: ECJ Rulings on Reductions of the Taxable Amount through Rebates

Briefing Document & Podcast: EU VAT principles on ”Barter Transactions” based on ECJ/CJEU cases

GC VAT Case – T-206/25 (EXOIL Paliwa v Poland) – Inadmissable

Comments on ECJ C-695/19 – VAT Exemptions and Extended Warranties in Radio Popular Dispute

Comments on ECJ C-234/24: AG Opinion on VAT Treatment of Tooling in Intra-EU Group Structures

Briefing document & Podcast: ECJ C-505/22 (Deco Proteste) – A gift with a subscription is an “incidental service” rather than a free transfer of goods

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