Last update: February 14, 2025
General Court
- T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions
- A Polish Case
- VAT deduction and requirement to possess an invoice
- T-657/24 (Versãofast) – Questions
- A Portuguese Case
- VAT Exemption for Credit Intermediation
- T-646/24 (MS KLJUCAROVCI) – Questions
- A Slovenian Case
- VAT assessment in Four-Party Supply Chain
- T-643/24 (Credidam) – Questions
- A Romanian Case
- VAT for Copyright Compensation in Romanian Performing Artists
- T-638/24 (Finanzamt Osterreich) – Questions
- An Austrian Case
- VAT Treatment of Intra-Community Acquisitions and Invoice Adjustments
- T-596/24 (CIT Coin Invest) – Questions
- An Austrian Case
- Should gold coins be exempted as investment gold?
-
T-575/24 (Digipolis) – Questions
- A Belgian Case
- VAT Liability for Commissioning Association Participants
-
T-558/24 (Studieförbundet Vuxenskolan Riksorganisationen) – Questions
- A Swedish Case
- Criteria for VAT exemption impact on competition assessment
ECJ/CJEU Cases
- C-909/24 (Investcapital) – No details known yet
- A Romanian Case
- C-639/24 (FLO VENEER) – Questions
- A Croatian Case
- VAT Exemption Conditions and Evidence Requirements for intra-EU supplies
- C-603/24 (Stellantis Portugal) – Questions
- A Portuguese Case
- Does “supply of services” include contractual vehicle sale price adjustments?
- C-602/24 (W.) – Questions
- A Polish Case
- VAT Dispute Over Intra-EU Supply and Export Classification
- C-570/24 (Ecoserv) – Questions
- A Romanian Case
- Tax Liability in Missing Alcohol Case
- C-565/24 (P-GmbH & Co. KG) – Questions
- A German Case
- VAT Rules for Promotional Excursions
- C-544/24 (Nekilnojamojo turto valdymas) – Questions
- A Lithuanian Case
- EU Court to Examine Lithuanian VAT Penalty Dispute
- C-535/24 (Svilosa) – Questions
- A Bulgarian Case
- Are legal services provided by aimed at collecting claims for a third-party foundation to be considered as “services”?
- C-527/24 (Harry and Associés) – Questions
- An Italian Case
- Validity of a refund application affected by technical computer errors
- C-525/24 (Santander Renta Variable España Pensiones, Fondo de Pensiones) – Not yet published
- A Portuguese Case
- C-515/24 (Randstad España) – Questions
- A Spanish Case
- Deductibility of entertainment expenses if linked to professional activity
- C-513/24 (Oblastní nemocnice Kolín) – Questions
- A Czech Case
- Hospital’s VAT Deduction for Overhead Costs
- C-501/24 (Klinka-Geo Trans) – Questions
- A Hungarian Case
- VAT deduction in case of invoice irregularities
- C-475/24 (Fashion TV RO and Maestro) – Questions
- A Romanian Case
- Tax Proceedings and Ne Bis in Idem Principle
- C-472/24 (Žaidimų valiuta) – Questions
- A Lithuanian Case
- VAT Treatment of In-Game Gold Sales
- C-462/24 (Braila Winds) – Not yet published
- A Latvian Case
- C-433/24 (Galerie Karsten Greve) – Questions
- A French Case
- Dispute Over VAT Application for Artworks
- C-411/24 (D GmbH) – Questions
- A German Case
- Interpretation of Reduced Tax Rate for Hotel Ancillary Supplies
- C-410/24 (Blapp) – Questions
- A German Case
- VAT rate applicable on Ancillary Supplies
- C-409/24 (J-GmbH) – Questions
- A German Case
- VAT rate applicable on Ancillary Supplies
- C-405/24 (L) – Questions
- A Polish Case
- Compatibility of VAT exemption provisions with importation regulations
- C-392/24 (PPC Renewables Romania) – Questions
- A Romanian Case
- Interpretation of EU Law on Taxation of Renewable Electricity Producers
- C-380/24 (Educat Serveis auxiliars) – Questions
- A Spanish Case
- Legality of VAT exemption denial for educational cleaning services
- C-379/24 (Agrupació de Neteja Sanitaria) – Questions
- A Spanish Case
- Legality of VAT exemption denial for healthcare cleaning services
- C-278/24 (Genzyński) – Questions
- A Polish Case
- Joint and several liability on directors for VAT debts
- C-277/24 (Adjak) – Questions
- A Polish Case
- Management Board Chairperson Denied Access to Tax Proceedings
- C-276/24 (KONREO) – Questions
- A Czech Case
- Should the customer be liable to pay VAT in case of fraud?
- C-270/24 (Granulines Invest) – Questions
- A Hungarian Case
- Right to deduct VAT based on formal correctness, rather than the economic result
- C-262/24 (Pegazus Busz) – Questions
- A Hungarian Case
- Obligation to gather sufficient evidence in VAT deduction cases
- C-261/24 (Alizeu Eolian) – Questions
- A Romanian Case
- Does tax on additional income constitutes State aid?
-
C-251/24 (Axpo Energy Romania State) – Questions
- A Romanian Case
- VAT Directive and Additional Tax Liability for Market Participants
-
C-234/24 (Brose Prievidza) – Questions
- A Bulgarian Case
- VAT Refund when goods remain in the supplier’s Member State and the supply is artificially separated from the intra-community supplies
- C-232/24 (Kosmiro) – Questions
- A Finnish Case
- VAT implications factoring
- C-213/24 (Grzera) – Questions
- A Polish Case
- Interpretation Economic Activity and Taxable persons in case of Sale of Immovable Property
- C-164/24 (Cityland) – Questions
- A Bulgarian Case
- Automatic Removal of Taxpayers from VAT Register
- C-125/24 (Palmstråle) – Questions
- A Swedish Case
- Interpretation of Conditions for Exemption from Import Duties and VAT on Re-Importation
- C-121/24 (Vaniz) – Questions
- A Bulgarian Case
- Legal Considerations of Joint and Several Liability for VAT Debts After the Principal Debtor Ceases to Exist
- C-101/24 (Xyrality) – Questions
- A German Case
- Implications for VAT Obligations of Digital Platforms Prior to 2015
- C-72/24 (Elliniko Dimosio kai Anexartiti Archi Dimosion Esodon) – Questions
- A Greek Case
- Use of threshold values/fair prices to determine the customs value of imported goods
- C-808/23 (Högkullen) – Questions
- A Swedish Case
- Taxable amount of services provided by a parent company to its subsidiaries
- C-796/23 (Česká síť) – Questions
- A Czech case
- Is ‘designated partner’ liable for the entire society?
- C-794/23 (Finanzamt Österreich) – AG Opinion
- An Austrian case
- Requirement to pay VAT that was overcharged mostly to “end consumers”
- C-785/23 (Bulgarian Posts) – Questions
- A Bulgarian case
- Status of a universal postal service
- C-744/23 (Zlakov) – Questions
- A Bulgarian case
- Whether the provision of a legal service free of charge is a ‘supplied service free of charge’
- C-733/23 (Beach and bar management) – AG Opinion
- A Bulgarian case
- Legal Challenges: Business Coercive Measures and Proportionality Concerns
- C-726/23 (Arcomet Towercranes) – Questions
- A Polish case
- Are Transfer Pricing Settlement invoices a Supply of Services?
- C-680/23 (Modexel) – Questions
- A Portguese case
- Must the phrase “the following period” in Art. 183 be construed literally as the immediate period in the calendar year?
- C-640/23 (Greentech) – Questions
- A Romanian case
- Deduction of VAT in case VAT has been collected and cannot be refunded under national law
- C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – AG Opinion
- A Polish case
- Compensation for Public Transport Services
- C-605/23 (Ati-19” EOOD) – AG Opinion
- A Bulgarian Case
- Interpretation of Article 47(1) of EU Charter of Fundamental Rights
- C-576/23 (Elite Games) – Questions
- A Romanian case
- VAT rate applicable to ”right of entry to amusement park”
- C-427/23 (Határ Diszkont) – AG Opinion
- A Hungarian Case
- VAT Refund Admin Fees Not Taxable Service
Join the Linkedin Group on ECJ VAT Cases, click HERE
For an overview of ECJ cases per article of the EU VAT Directive, click HERE
