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

Belgium European Union

ECJ Customs C-844/24 (ECDC Logistics and Others) – Questions – Customs fraud case involving undervalued imports, prosecution and legal questions

3 months ago

European Union

Holding a VAT Number means you have a Fixed Establishment: True or False?

3 months ago

European Union

Comments on ECJ C-640/23 – Reemtsma-Claims in VAT Recovery

3 months ago

European Union Romania

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

3 months ago

European Union

ECJ Cases on Direct Relationship Between VAT Collection and EU Budget Resources

3 months ago

European Union Latvia

ECJ Customs C-889/24 (Delve 2) – Questions

3 months ago

European Union

Comments on ECJ C-808/23: Different management services holding company do not always constitute unique performance

3 months ago

European Union

Comments on ECJ C-125/24: Meeting substantive conditions sufficient for VAT exemption on reimportation

3 months ago

European Union

Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument

3 months ago

European Union

ECJ Customs C-206/24 (Caves andorranes) – AG Opinion – Customs Duties Repayment Procedures

3 months ago

European Union

Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified

3 months ago

European Union

Due diligence in VAT imposes certain obligations on employers

3 months ago

European Union

ECJ C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72

3 months ago

European Union Germany

Flashback on ECJ cases C-63/96 (Skripalle) – ECJ Rules Against Minimum VAT Assessment for Family-Associated Transactions

3 months ago

Poland

Chain Transaction in Trade with Third Countries (Export) – an Important Judgment of the Supreme Administrative Court

3 months ago

European Union

Comments on General Court T-638/24 & T-646/24: Preliminary ruling on triangular transactions and ICA

3 months ago

Belgium European Union

Flashback on ECJ cases C-36/99 (Idéal tourisme) – Belgium’s VAT treatment of coach transport versus air transport does not violate equality

4 months ago

European Union

Comments on ECJ C-277/24: Revolutionary judgment on the provisions of joint and several liability of members of the management board

4 months ago

Bulgaria European Union

Comments on ECJ C-624/23: VAT Deduction Rules for Bulgarian Taxpayers

4 months ago

European Union Poland

ECJ C-277/24 (Adjak) – Judgment – ECJ affirms Rights of Defense in VAT Liability cases, permitting national Joint liability frameworks with safeguards

4 months ago

European Union Poland

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Right to deduct of VAT if invoice is received before tax obligation date

4 months ago

European Union Hungary

ECJ C-270/24 (Granulines Invest) – Order – ECJ upholds VAT Deduction Rights Amid Invoice Discrepancies and Fraud Allegations

4 months ago

Bulgaria European Union

Bulgarian VAT Registration Threshold: ECJ Case on Timely Application and EU VAT Rules

4 months ago

European Union

Comments on ECJ C-527/23: ECJ Upholds VAT Deduction for Group Services

4 months ago

European Union

Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90)

4 months ago

European Union Romania

ECJ C-909/24 (InvestCapital) – Questions – VAT Treatment of Late Payment Penalties and Clauses

4 months ago

Italy

Italy’s VAT Reform on Personnel Secondment: Aligning with EU Law

4 months ago

Italy

Italy Clarifies VAT Treatment of Personnel Secondments

4 months ago

European Union Poland

Supreme Administrative Court Refers VAT Question to ECJ

4 months ago

Italy

VAT on Employee Secondment: New Rules for 2025

4 months ago

Italy

New Italian Law Subjects Staff Secondment to VAT

4 months ago

European Union

Comments on ECJ C-615/23: Subsidy Implications on VAT in Polish Passenger Transportation

4 months ago

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

ECJ Customs C-844/24 (ECDC Logistics and Others) – Questions – Customs fraud case involving undervalued imports, prosecution and legal questions

Holding a VAT Number means you have a Fixed Establishment: True or False?

Comments on ECJ C-640/23 – Reemtsma-Claims in VAT Recovery

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

ECJ Cases on Direct Relationship Between VAT Collection and EU Budget Resources

ECJ Customs C-889/24 (Delve 2) – Questions

Comments on ECJ C-808/23: Different management services holding company do not always constitute unique performance

Comments on ECJ C-125/24: Meeting substantive conditions sufficient for VAT exemption on reimportation

Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument

ECJ Customs C-206/24 (Caves andorranes) – AG Opinion – Customs Duties Repayment Procedures

Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified

Due diligence in VAT imposes certain obligations on employers

ECJ C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72

Flashback on ECJ cases C-63/96 (Skripalle) – ECJ Rules Against Minimum VAT Assessment for Family-Associated Transactions

Chain Transaction in Trade with Third Countries (Export) – an Important Judgment of the Supreme Administrative Court

Comments on General Court T-638/24 & T-646/24: Preliminary ruling on triangular transactions and ICA

Flashback on ECJ cases C-36/99 (Idéal tourisme) – Belgium’s VAT treatment of coach transport versus air transport does not violate equality

Comments on ECJ C-277/24: Revolutionary judgment on the provisions of joint and several liability of members of the management board

Comments on ECJ C-624/23: VAT Deduction Rules for Bulgarian Taxpayers

ECJ C-277/24 (Adjak) – Judgment – ECJ affirms Rights of Defense in VAT Liability cases, permitting national Joint liability frameworks with safeguards

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Right to deduct of VAT if invoice is received before tax obligation date

ECJ C-270/24 (Granulines Invest) – Order – ECJ upholds VAT Deduction Rights Amid Invoice Discrepancies and Fraud Allegations

Bulgarian VAT Registration Threshold: ECJ Case on Timely Application and EU VAT Rules

Comments on ECJ C-527/23: ECJ Upholds VAT Deduction for Group Services

Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90)

ECJ C-909/24 (InvestCapital) – Questions – VAT Treatment of Late Payment Penalties and Clauses

Italy’s VAT Reform on Personnel Secondment: Aligning with EU Law

Italy Clarifies VAT Treatment of Personnel Secondments

Supreme Administrative Court Refers VAT Question to ECJ

VAT on Employee Secondment: New Rules for 2025

New Italian Law Subjects Staff Secondment to VAT

Comments on ECJ C-615/23: Subsidy Implications on VAT in Polish Passenger Transportation

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