Last update: April 3, 2025
General Court
-
T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – No further details
- A Finnish Case
- 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) – Questions
- A Romanian Case
- VAT Treatment of Late Payment Penalties and Clauses
- 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-276/24 (KONREO) – Questions
- A Czech Case
- Should the customer be liable to pay VAT in case of fraud?
- 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) – AG Opinion
- A Finnish Case
- VAT implications factoring
- C-125/24 (Palmstråle) – AG Opinion
- 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) – AG Opinion
- 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) – AG Opinion
- 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-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/CJEU/General Court VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
