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

European Union

Briefing Document: VAT Treatment of Local Authority Compensation for Public Transport Services (Case C‑615/23)

4 months ago

European Union

Briefing document ECJ C-405/24 on Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

4 months ago

Bulgaria European Union

ECJ Case C-744/23 (Zlakov) – AG Opinion – Pro Bono Legal Services are subject to VAT

4 months ago

European Union Poland

ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Flat-Rate Compensation for Public Transport Services Is Not Taxable Under VAT

4 months ago

European Union Poland

ECJ VAT C-405/24 (L.) – Judgment – Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

4 months ago

European Union Luxembourg

ECJ C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Questions – Can managers challenge VAT assessments without prior notification under EU law?

4 months ago

Italy

New VAT Scenario for Employee Secondment: Changes Effective from 2025

4 months ago

European Union

Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls

4 months ago

European Union

Briefing document on ECJ C-8/17 (Biosafe) on VAT Deduction period

4 months ago

European Union Finland

General Court T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Questions – Exemptions: Key Questions on Credit Management, Sureties, and Debt Transactions

4 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

4 months ago

European Union

Comments on ECJ C-101/24: AG Opinion – The operator of the app store makes mobile applications available to the EU

4 months ago

European Union

Briefing document C-270/24 (Granulines Invest) – VAT deductions cannot be denied without proof of fraud or substantial evidence

4 months ago

Germany

Direct Claim Against Tax Authorities for Incorrectly Charged VAT: Legal Requirements and Case Analysis

4 months ago

European Union Poland

ECJ C-278/24 (Genzyński) – Judgment – Board Members Jointly Liable for VAT Debts Under Proportionality and Legal Principles

4 months ago

Denmark European Union

General Court – T-268/25 (Sampension Livsforsikring) – Questions – Ownership requirement for VAT grouping

4 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)

4 months ago

European Union

Repayment of import duties – duty of the customs authorities to carry out research on their own initiative

4 months ago

European Union

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

4 months ago

European Union

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

5 months ago

European Union Poland

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

5 months ago

European Union

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

5 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

5 months ago

European Union

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

5 months ago

European Union

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

5 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

5 months ago

European Union

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

5 months ago

European Union Germany

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

5 months ago

Belgium European Union

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

5 months ago

European Union

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

5 months ago

European Union

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

5 months ago

European Union

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

5 months ago

European Union Poland

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

5 months ago

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

Briefing Document: VAT Treatment of Local Authority Compensation for Public Transport Services (Case C‑615/23)

Briefing document ECJ C-405/24 on Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

ECJ Case C-744/23 (Zlakov) – AG Opinion – Pro Bono Legal Services are subject to VAT

ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – Judgment – Flat-Rate Compensation for Public Transport Services Is Not Taxable Under VAT

ECJ VAT C-405/24 (L.) – Judgment – Import VAT Exemption Applies to Small Non-Commercial Consignments to Any EU Member State

ECJ C-158/25 (AEDT and État du Grand-Duché de Luxembourg) – Questions – Can managers challenge VAT assessments without prior notification under EU law?

New VAT Scenario for Employee Secondment: Changes Effective from 2025

Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls

Briefing document on ECJ C-8/17 (Biosafe) on VAT Deduction period

General Court T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – Questions – Exemptions: Key Questions on Credit Management, Sureties, and Debt Transactions

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

Comments on ECJ C-101/24: AG Opinion – The operator of the app store makes mobile applications available to the EU

Briefing document C-270/24 (Granulines Invest) – VAT deductions cannot be denied without proof of fraud or substantial evidence

Direct Claim Against Tax Authorities for Incorrectly Charged VAT: Legal Requirements and Case Analysis

ECJ C-278/24 (Genzyński) – Judgment – Board Members Jointly Liable for VAT Debts Under Proportionality and Legal Principles

General Court – T-268/25 (Sampension Livsforsikring) – Questions – Ownership requirement for VAT grouping

Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)

Repayment of import duties – duty of the customs authorities to carry out research on their own initiative

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

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

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

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