European Union Comments on ECJ C-213/24: Spouses selling a plot of land are the same VAT payer 2 days ago
European Union Comments on ECJ C-726/23 (Arcomet) – TP meets VAT: AG sheds light on the complex relationship 2 days ago
European Union Comments on ECJ C-164/24: Bulgarian scheme for expulsion of entrepreneurs from VAT register contrary to EU law 2 days ago
European Union Briefing Document: Advocate General’s Opinion in Case C-726/23 (SC Arcomet): VAT, Transfer Pricing and Intra-Group Services 5 days ago
European UnionFinland ECJ C-232/24 (Kosmiro) – AG Opinion – Factoring fees subject to VAT; direct effect of EU provisions 6 days ago
European UnionPoland ECJ C-726/23 (Arcomet Towercranes) – AG Opinion – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required 6 days ago
European UnionPoland ECJ C-213/24 (Grzera) – Judgment – Selling land through an agent can classify individuals as taxable persons 6 days ago
BulgariaEuropean Union ECJ Case C-164/24 (Cityland) – Judgment – EU law mandates analysis of taxpayer conduct before removing VAT registration 6 days ago
European Union Agenda of the ECJ VAT cases – 3 Judgments, 3 AG Opinions till April 30, 2025 1 week ago
European UnionHungary New GC VAT Case T-198/25 (Euro Pool System Hungary) – No details known yet 1 week ago
European Union This is what happened in the ECJ/General Court (VAT) in March 2025 – 1 Decision, 2 AG Opinions 1 week ago
European Union Supreme Court: preliminary questions to ECJ on the application of a (medical) exemption in the case of a VAT group 2 weeks ago
European Union Briefing document on ECJ Case Geelen (C-568/17) – VAT Place of supply of erotic webcam sessions 2 weeks ago
European UnionFinland General Court T-184/25 (Veronsaajien oikeudenvalvontayksikkö) – New GC VAT Case 2 weeks ago
European Union Briefing Document: Elida Gibbs Ltd v Commissioners of Customs and Excise (Case C-317/94) 2 weeks ago
European Union Top 10 ECJ/CJEU Decisions: A Personal Selection of VAT Milestones – Which are yours? 2 weeks ago
European Union Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU 3 weeks ago
European Union Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to subcontractors under conditions 3 weeks ago
European Union Briefing document: ECJ C-527/23 (Weatherford Atlas Gip) – VAT Deduction for Group Services 3 weeks ago
European Union Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies 3 weeks ago
European UnionNetherlands ECJ Excise T-690/24 (Kolinsen) – Questions – Dutch court seeks ECJ ruling on excise duty shortfall responsibility 3 weeks ago
European UnionGermany ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs 3 weeks ago
BelgiumEuropean Union ECJ Customs C-844/24 (ECDC Logistics and Others) – Questions – Customs fraud case involving undervalued imports, prosecution and legal questions 3 weeks ago
European UnionRomania ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly 4 weeks ago
European Union Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls 4 weeks ago
European Union ECJ Cases on Direct Relationship Between VAT Collection and EU Budget Resources 4 weeks ago