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

European Union

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

4 weeks ago

European Union

Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to subcontractors under conditions

4 weeks ago

European Union

Briefing document: ECJ C-527/23 (Weatherford Atlas Gip) – VAT Deduction for Group Services

4 weeks ago

European Union

Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies

4 weeks ago

European Union Netherlands

ECJ Excise T-690/24 (Kolinsen) – Questions – Dutch court seeks ECJ ruling on excise duty shortfall responsibility

4 weeks ago

European Union Germany

ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs

4 weeks ago

Belgium European Union

ECJ Customs C-844/24 (ECDC Logistics and Others) – Questions – Customs fraud case involving undervalued imports, prosecution and legal questions

4 weeks ago

European Union

Holding a VAT Number means you have a Fixed Establishment: True or False?

1 month ago

European Union

Comments on ECJ C-640/23 – Reemtsma-Claims in VAT Recovery

1 month ago

European Union Romania

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

1 month ago

European Union

Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls

1 month ago

European Union

ECJ Cases on Direct Relationship Between VAT Collection and EU Budget Resources

1 month ago

European Union Latvia

ECJ Customs C-889/24 (Delve 2) – Questions

1 month ago

European Union

Comments on ECJ C-808/23: Different management services holding company do not always constitute unique performance

1 month ago

European Union

Comments on ECJ C-125/24: Meeting substantive conditions sufficient for VAT exemption on reimportation

1 month ago

European Union

Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument

1 month ago

European Union

ECJ Customs C-206/24 (Caves andorranes) – AG Opinion – Customs Duties Repayment Procedures

1 month ago

European Union

Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified

1 month ago

European Union Sweden

ECJ VAT C-125/24 (Palmstråle) – AG Opinion – Customs procedural failures do not negate import VAT exemptions

1 month ago

European Union

Due diligence in VAT imposes certain obligations on employers

1 month ago

European Union

ECJ C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72

1 month ago

European Union Germany

Flashback on ECJ cases C-63/96 (Skripalle) – ECJ Rules Against Minimum VAT Assessment for Family-Associated Transactions

1 month ago

Poland

Chain Transaction in Trade with Third Countries (Export) – an Important Judgment of the Supreme Administrative Court

1 month ago

European Union

Comments on General Court T-638/24 & T-646/24: Preliminary ruling on triangular transactions and ICA

1 month ago

Belgium European Union

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

2 months ago

European Union

Comments on ECJ C-277/24: Revolutionary judgment on the provisions of joint and several liability of members of the management board

2 months ago

Bulgaria European Union

Comments on ECJ C-624/23: VAT Deduction Rules for Bulgarian Taxpayers

2 months ago

European Union Poland

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

2 months ago

European Union Poland

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Right to deduct of VAT if invoice is received before tax obligation date

2 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Transfer of Going Concern” (Art.19 EU VAT Directive)

2 months ago

European Union

Roadtrip through ECJ Cases – Right to Deduct VAT and ”Substance over form” concept

2 months ago

European Union Hungary

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

2 months ago

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

Briefing Document: Adient Case (C-533/22) – VAT Fixed Establishments in the EU

Briefing document: ECJ C-475/23 (Voestalpine Giesserei Linz) – ECJ allows VAT deduction for goods provided to subcontractors under conditions

Briefing document: ECJ C-527/23 (Weatherford Atlas Gip) – VAT Deduction for Group Services

Comments on ECJ C-808/23 – AG Kokott on the concept of ‘open market value’ and single vs. multiple supplies

ECJ Excise T-690/24 (Kolinsen) – Questions – Dutch court seeks ECJ ruling on excise duty shortfall responsibility

ECJ Customs T-28/25 (Hauptzollamt A) – Questions – Customs valuation of Design, commissions, production costs

ECJ Customs C-844/24 (ECDC Logistics and Others) – Questions – Customs fraud case involving undervalued imports, prosecution and legal questions

Holding a VAT Number means you have a Fixed Establishment: True or False?

Comments on ECJ C-640/23 – Reemtsma-Claims in VAT Recovery

ECJ C-640/23 (Greentech) – Judgment – VAT deductions denied if VAT is not due but taxpayers can claim refunds directly

Comments on ECJ C-125/24: VAT exemption on reimportation: fiscal logic vs. administrative pitfalls

ECJ Cases on Direct Relationship Between VAT Collection and EU Budget Resources

ECJ Customs C-889/24 (Delve 2) – Questions

Comments on ECJ C-808/23: Different management services holding company do not always constitute unique performance

Comments on ECJ C-125/24: Meeting substantive conditions sufficient for VAT exemption on reimportation

Comments on ECJ C-808/23: Advocate General Rejects Tax Agency’s VAT Cost Inclusion Argument

ECJ Customs C-206/24 (Caves andorranes) – AG Opinion – Customs Duties Repayment Procedures

Comments on ECJ C-808/23: AG Kokott’s Opinion on VAT and Transfer Pricing Clarified

ECJ VAT C-125/24 (Palmstråle) – AG Opinion – Customs procedural failures do not negate import VAT exemptions

Due diligence in VAT imposes certain obligations on employers

ECJ C-808/23 (Högkullen) – AG Opinion – Management services from a holding company to subsidiaries can have comparable values under Article 72

Flashback on ECJ cases C-63/96 (Skripalle) – ECJ Rules Against Minimum VAT Assessment for Family-Associated Transactions

Chain Transaction in Trade with Third Countries (Export) – an Important Judgment of the Supreme Administrative Court

Comments on General Court T-638/24 & T-646/24: Preliminary ruling on triangular transactions and ICA

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

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

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

General Court T-689/24 (Dyrektor Krajowej Informacji Skarbowej) – Questions – Right to deduct of VAT if invoice is received before tax obligation date

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

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

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