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

Denmark European Union

New General Court Case – C-268/25 (Sampension Livsforsikring) – No details known yet

3 hours ago

European Union

Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinions till May 16, 2025

4 hours ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)

5 hours ago

European Union

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

7 hours ago

European Union

Repayment of import duties – duty of the customs authorities to carry out research on their own initiative

7 hours ago

European Union

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

2 days ago

European Union

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

3 days ago

European Union

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

4 days ago

European Union

Comments on ECJ C-164/24: Deletion from the VAT register for persistent breach of tax obligations

1 week ago

European Union Poland

Comments on ECJ C-164/24: European Court of Justice Rules Against Automatic VAT Deregistration for Tax Obligation Breaches

2 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

2 weeks ago

European Union

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

2 weeks ago

European Union Spain

Flashback on ECJ cases C-110/98 to 140/98 (Gabalfrisa and Others) – EU Court Protects VAT Deduction Rights for Taxpayers

2 weeks ago

European Union

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 1 case decided, 2 AG Opinions

2 weeks ago

European Union

Latest ECJ/CJEU Developments on Transfer Pricing and VAT for Multinational Groups

2 weeks ago

European Union

Comments on ECJ C-213/24: Spouses selling a plot of land are the same VAT payer

2 weeks ago

European Union Romania

New GC VAT Case – T-233/25 (Mokoryte) – No details known yet

2 weeks ago

European Union

Comments on ECJ C-101/24: AG Opinion – The operator of the app store makes mobile applications available to the EU

2 weeks ago

European Union United Kingdom

Flashback on ECJ cases C-98/98 (Midland Bank) – Input tax deduction requires a direct and immediate connection between a transaction at an earlier stage and one or more transactions at a later stage

2 weeks ago

European Union

Comments on ECJ C-164/24: The end of automatic VAT deregistrations? The ECJ draws the line

2 weeks ago

European Union Germany

ECJ C-101/24 ( XYRALITY) – AG Opinion- VAT Liability for App Store Services

3 weeks ago

Belgium European Union

New GC VAT Case – T-221/25 (TUI Belgium) – Facts & Questions – VAT Rules for Travel Services

3 weeks ago

European Union

Comments on ECJ C-234/24: VAT Implications for Debt Collection and Invoice Factoring Services

3 weeks ago

European Union

Comments on ECJ C-726/23 (Arcomet) – TP meets VAT: AG sheds light on the complex relationship

3 weeks ago

European Union

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

4 weeks ago

European Union

ECJ/General Court VAT Cases – Pending cases

4 weeks ago

European Union

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

4 weeks ago

European Union

ECJ VAT Cases decided in 2025

4 weeks ago

European Union Finland

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

4 weeks ago

European Union Poland

ECJ C-726/23 (Arcomet Towercranes) – AG Opinion – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required

4 weeks ago

European Union Poland

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

4 weeks ago

Bulgaria European Union

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

4 weeks ago

European Union

Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions till April 30, 2025

4 weeks ago

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

New General Court Case – C-268/25 (Sampension Livsforsikring) – No details known yet

Agenda of the ECJ VAT cases – 3 Judgments, 1 AG Opinions till May 16, 2025

Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)

Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

Repayment of import duties – duty of the customs authorities to carry out research on their own initiative

Briefing document & Podcast: ECJ Cases on Recovery of VAT if unduly paid

Roadtrip through ECJ Cases – Focus on ”Fixed Establishments” (Art. 44 & 45)

Briefing Document: ECJ C-232/22 (Cabot Plastics Belgium) – Toll manufacturing services does not lead to Fixed Establishment

Comments on ECJ C-164/24: Deletion from the VAT register for persistent breach of tax obligations

Comments on ECJ C-164/24: European Court of Justice Rules Against Automatic VAT Deregistration for Tax Obligation Breaches

Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9) – Transactions between head offices and branches

Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))

Flashback on ECJ cases C-110/98 to 140/98 (Gabalfrisa and Others) – EU Court Protects VAT Deduction Rights for Taxpayers

VAT and Transfer Pricing – Four recent cases @ ECJ/CJEU – 1 case decided, 2 AG Opinions

Latest ECJ/CJEU Developments on Transfer Pricing and VAT for Multinational Groups

Comments on ECJ C-213/24: Spouses selling a plot of land are the same VAT payer

New GC VAT Case – T-233/25 (Mokoryte) – No details known yet

Comments on ECJ C-101/24: AG Opinion – The operator of the app store makes mobile applications available to the EU

Flashback on ECJ cases C-98/98 (Midland Bank) – Input tax deduction requires a direct and immediate connection between a transaction at an earlier stage and one or more transactions at a later stage

Comments on ECJ C-164/24: The end of automatic VAT deregistrations? The ECJ draws the line

ECJ C-101/24 ( XYRALITY) – AG Opinion- VAT Liability for App Store Services

New GC VAT Case – T-221/25 (TUI Belgium) – Facts & Questions – VAT Rules for Travel Services

Comments on ECJ C-234/24: VAT Implications for Debt Collection and Invoice Factoring Services

Comments on ECJ C-726/23 (Arcomet) – TP meets VAT: AG sheds light on the complex relationship

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

ECJ/General Court VAT Cases – Pending cases

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

ECJ VAT Cases decided in 2025

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

ECJ C-726/23 (Arcomet Towercranes) – AG Opinion – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required

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

Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions till April 30, 2025

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