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

European Union

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

5 months ago

European Union

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

5 months ago

European Union Finland

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

5 months ago

European Union Poland

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

5 months ago

Bulgaria European Union

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

5 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

5 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union Netherlands

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

6 months ago

European Union Germany

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

6 months ago

Belgium European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 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

6 months ago

European Union

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

6 months ago

European Union Latvia

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

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

6 months ago

European Union

Due diligence in VAT imposes certain obligations on employers

6 months ago

European Union Germany

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

6 months ago

Poland

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

6 months ago

European Union

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

6 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

6 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

6 months ago

Bulgaria European Union

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

6 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

6 months ago

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

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-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

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 & Podcast: 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

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

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

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

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