This is what happened in the ECJ (VAT) in February 2025 – 1 Decision, 1 Order, 3 AG Opinions, 3 New Questions

Click HERE for the Link to the PODCAST on SPOTIFY: This is what happened in the ECJ (VAT) in February 2025

---

Highlights in February 2025

• 1 case Decided/ 1 Order
• 3 AG Opinions released
• 3 Question have been released
• 0 new cases, no details yet

---

Join us on Linkedin

• ECJ VAT news as soon as published: Almost 4200 experts joined our Linkedin Group on ECJ VAT Cases … and you?

---

Your database of ECJ Cases with the link to the relevant article in the EU VAT Directive 2006/112/EC

• All about ECJ VAT Cases on www.VATupdate.com
• How many ECJ VAT cases raised per EU Member State in 2024?
• ECJ VAT cases decided in 2024 incl. Case # and name, Articles discussed, Topic, Questions and Decision
• These were your 10 favourite ECJ cases in 2024
• ECJ/General Court VAT Cases – Pending cases
• Top 10 ECJ/CJEU Decisions: A Personal Selection of VAT Milestones – Which are yours?
• 1047 ECJ VAT Cases are now available on www.VATupdate.com – ALPHABETICAL INDEX
• 1047 ECJ VAT Cases are now available on www.VATupdate.com
• ECJ VAT Cases decided in 2024

---

Judgment

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

Order

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

AG Opinion

• ECJ Case C-733/23 (Beach and bar management) – AG Opinion – Multiple VAT Penalties and Sealing Measures
• ECJ Case C-615/23 (Dyrektor Krajowej Informacji Skarbowej) – AG Opinion – Compensation for losses isn’t taxable under VAT regulations
• ECJ C-605/23 (Ati-19” EOOD) – AG Opinion – Judicial Review Must Extend Beyond Damage Assessment

Questions

• 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-909/24 (InvestCapital) – Questions – VAT Treatment of Late Payment Penalties and Clauses
• General Court Case T-657/24 (Versãofast) – Questions – VAT Exemption for Credit Intermediation

ECJ VAT Case, details not yet known

• None

Removed

• None
  

---

Agenda

• Agenda of the ECJ VAT cases – 2 Judgments, 3 AG Opinions, 2 Hearings till March 27, 2025

Bulgaria 

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

Comments on ECJ Cases

• ECJ Case C-664/21: VAT Exemption, Timely Document Submission & Tax Compliance
• 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
• Comments on ECJ C-527/23: ECJ Upholds VAT Deduction for Group Services
• Comments on ECJ C-615/23: Subsidy Implications on VAT in Polish Passenger Transportation
• Comments on ECJ Case C-615/23: Compensation for Carriers Exempt from VAT?
• Comments on ECJ C-605/23: Suspension of sealing business premises in the event of a VAT violation sometimes possible
• Comments on ECJ C-615/23: Subsidy retrospectively for losses of passenger transport according to AG not subject to VAT
• Comments on ECJ C-733/23: AG Opinion – considerations from the MV judgment also apply to several violations
• Comments on ECJ Case C-605/23: Suspending Business Seal for VAT Violations Possible
• Comments on ACJ case C-60/23: Court Ruling on VAT for Digital Charging Solutions GmbH
• Comments on ECJ C-527/23: VAT Deduction for Intragroup Services
• Comments on ECJ Case C-442/22: Employee Must Pay VAT for Fake Invoices, But Only If Employer Exercised Due Diligence
• Comments on ECJ Case C-368/21: Determining Vehicle Importation Place in EU – VAT & Customs Duty Analysis
• Comments on ECJ case C-331/23: Joint VAT Liability and Importance of Audit in Tax Compliance
• Comments on ECJ Case C-622/23: Austrian VAT on Termination Payments for Service Contracts

Czech Republic

• Fuel Cards and VAT: New Information from the Czech Tax Administration

Flashback on ECJ Cases

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

Germany

• Germany: Fuel Card Transactions and VAT Treatment
• Tank Cards: BMF Clarifies VAT Treatment

Greece

• VAT Rulings on EU and Greek subsidies do not automatically exclude taxable nature

Infringement Cases

• EC Opens Seven Infringement Cases Against Bulgaria, including Two on VAT

Italy

• Italy’s VAT Reform on Personnel Secondment: Aligning with EU Law
• Italy Clarifies VAT Treatment of Personnel Secondments
• VAT on Employee Secondment: New Rules for 2025
• New Italian Law Subjects Staff Secondment to VAT

Luxembourg

• Luxembourg VAT on Director’s Fees: Case Law and Guidance

Netherlands

• Supreme Court’s Interpretation of Newly Manufactured Goods not in Conflict with EU Court Ruling
• Supreme Court Adheres to the Essentially New-Build Criterion for Renovation

Other

• EU VAT Margin Scheme: Mensing Ruling on Taxable Amount
• DJJ Services Ltd: Kittel Principle, De-registration, and Penalty
• ECJ VAT Cases decided in 2025
• ECJ/General Court VAT Cases – Pending cases

Poland

• Supreme Administrative Court Refers VAT Question to ECJ

Roadtrip through ECJ Cases

• Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)
• Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept
• Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90)
• Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))
• Roadtrip through ECJ Cases – Focus on ”VAT Grouping” (Art. 11)

 

---

See also

• This is what happened in the ECJ (VAT) in January 2025 – No decisions and AG Opinions, 1 Order, 4 New Questions
• This is what happened in the ECJ (VAT) in December 2024 – 3 Cases Decided, 2 AG Opinions, 2 New Questions
• This is what happened in the ECJ (VAT) in November 2024 – 4 Cases Decided, 2 New Questions, First cases @ General Court
• This is what happened in the ECJ (VAT) in October 2024 – 3 Cases Decided, 5 New Questions …
• This is what happened in the ECJ (VAT) in September 2024 – 9 Cases Decided, 1 Order ….
• This is what happened in the ECJ (VAT) in August 2024 – Only new cases announced
• This is what happened in the ECJ (VAT) in July 2024
• This is what happened in the ECJ (VAT) in June 2024 – Did Adient bring an end to the discussion on Fixed Establishments?
• This is what happened in the ECJ (VAT) in May 2024 – ECJ took a siesta
• This is what happened in the ECJ (VAT) in April 2024 – ECJ seems to have booked a front-row seat for the “Busy Month Club”
• This is what happened in the ECJ (VAT) in March 2024 – Clean-up time, 2 Orders, 2 Cases Removed
• This is what happened in the ECJ (VAT) in February 2024 – ECJ continues to deal with the weakly defined concepts in the EU VAT Directive
• This is what happened in the ECJ (VAT) in January 2024
• This is what happened in the ECJ (VAT) in December 2023 …. A lot of new cases in the pipeline
• This is what happened in the ECJ (VAT) in November 2023 … A Month of Relative Inactivity
• This is what happened in the ECJ (VAT) in October 2023
• This is what happened in the ECJ (VAT) in September 2023
• This is what happened in the ECJ (VAT) in August 2023
• This is what happened in the ECJ (VAT) in July 2023
• This is what happened in the ECJ (VAT) in June 2023
• This is what happened in the ECJ (VAT) in May 2023
• This is what happened in the ECJ (VAT) in April 2023
• This is what happened in the ECJ (VAT) in March 2023
• This is what happened in the ECJ (VAT) in February 2023
• This is what happened in the ECJ (VAT) in January 2023