Last update: July 11, 2024
- July 11, 2024: C-182/23 (Makowit) – Expropriation of plot of land from farmer, previously used for agricultural activities subject to VAT
- July 11, 2024: C-184/23 (Finanzamt T) – Supplies within VAT group are outside scope of VAT even if input VAT is limited
- July 4, 2024: C-87/23 (Latvijas Informācijas un komunikācijas tehnoloģijas asociācija) – Subsidies paid by a fund to specific service providers for a particular service are included in the taxable amount
- July 4, 2024: C-179/23 (Credidam) – Payments for by law provided copyrights deducted by a management fee are taxable transactions
- June 13, 2024: C-533/22 (Adient) – NO Fixed establishment solely on the basis that the two companies belong to the same group
- June 13, 2024: C-696/22 (C SPRL) – VAT liability does not necessarily require the actual receipt of remuneration
- May 16, 2024: C-746/22 (Slovenske Energeticke Strojarne) – A one-month period for providing additional information is not considered a limitation period
- May 9, 2024: C-241/23 (P. sp. z o.o.) – Taxable amount for contribution in kind of immovable property is issue value of shares
- April 25, 2024: C-657/22 (Bitulpetrolium Serv) – Energy products taxation principles
- April 25, 2024:C-207/23 (Finanzamt X) – Wood drying and heating as VAT base
- April 18, 2024: C-89/23 (Companhia União de Crédito Popular) – Auction services for pledged goods are a separate service not linked to the related credit
- April 18, 2024: C-68/23 (Finanzamt O) – Judgment – Definition of single-purpose and multi-purpose vouchers
- April 11, 2024: C-122/23 (Legafact EOOD) – Member States may require small businesses to submit an application for VAT registration within a prescribed period
- April 10, 2024: ECJ C-532/23 (Lear Corporation Hungary) – Order – Refund of VAT and late payment interest due to a regulatory requirement infringing EU law
- March 21, 2024: C-606/22 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy ) – VAT due can be adjusted if excessive VAT Rates are applied
- March 14, 2024: C-576/23 (Elite Games) – Order – VAT rate: Entertainment machines do not fall in scope of ”entrance fee to amusement parks”
- March 7, 2024: C-341/22 (Feudi di San Gregorio Aziende Agricole SpA) – VAT deduction even if costs are not proportionate to the income
- February 29, 2024: C-314/22 (Consortium Remi Group’ AD) – Member states can impose a preclusion period for VAT refund requests due to non-payment
- February 29, 2024: C-676/22 (B2 Energy) – No exemption on intra-EU supplies if it can not proven that the recipient is a taxable person
- February 22, 2024: C-674/22 (Gemeente Dinkelland) – No Interest on VAT Refund for Errors & Retroactive Changes
- February 8, 2024: C-733/22 (Valentina Heights) – The eligibility for a reduced VAT rate for hotels cannot be contingent upon possessing a categorization certificate
- February 5, 2024: C-377/23 (Sancra) – Order – VAT assumed to be included in wrongly 0% rated invoice
- January 30: C-442/22 (P Sp. z o.o.) – Employee who issued empty invoice is responsible to report them
- January 18: C-791/22 (Hauptzollamt Braunschweig) – Customs Code can not apply to determine the place of supply for import VAT
- Januray 11: C-537/22 (Global Ink Trade) – Deduction of VAT in case of a missing additional evidence/fictitious transactions
- January 11: C-433/22 (HPA – Construções) – Reduced VAT for renovating and repairing private dwellings which are used as private dwellings
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