2024. 11. 15.
C-594/23. – Lomoco Development and others | An improved land with concrete foundations qualifies as ‘building land’ within the meaning of the VAT Directive. The plaintiff […]
2024. 11. 15.
C‑171/23. – UP CAFFE d.o.o. | The prohibition of abuse of rights concerning the EU VAT system must apply even in the absence of specific national […]
2024. 11. 04.
C‑60/23. – Digital Charging Solutions | Charging an electric vehicle in a charging point constitutes supply of goods for VAT purposes however it is not evident […]
2024. 10. 25.
C‑475/23. – Voestalpine Giesserei Linz GmbH | The value-added tax related to the acquisition of assets provided free of charge to the subcontractor can also be […]
2024. 09. 19.
C‑243/23. Drebers | For the purposes of the capital goods scheme, the adjustment period of the immovable property is also applicable for construction works covering the […]
2024. 09. 12.
C 639/22–C 644/22. – Stichting BPL Pensioen | Based on the judgement given by the ECJ on the 5th of September, it may not be excluded that […]
2024. 09. 12.
C‑83/23. – H GmbH | The incorrectly charged and remitted VAT may not be reclaimed by the customer directly from the tax authority if the supplier […]
2024. 07. 24.
C‑184/23. – Finanzamt T vs. S | The ECJ has confirmed that the transactions within a VAT group are not taxable even if the recipient of […]
2024. 07. 24.
C‑182/23. – Makowit | It is decisive in the VAT treatment of indemnity paid on expropriation whether the property was utilised for business purposes. The plaintiff […]
2024. 06. 22.
C-533/22 – Adient | The plaintiff in the case is Adient Ltd & Co. KG (Adient DE), headquartered in Germany, and a global supplier to automotive […]
2024. 05. 30.
C‑746/22. – Slovenské Energetické Strojárne a.s. (SES) | In the international VAT refund procedure under Directive 2008/9/EC (Directive), the taxpayer must be allowed to supplement the […]
2024. 05. 29.
C-241/23. – P. sp. z o.o. | In the case of equity received in exchange for contributions, the VAT perspective value is the issuance value, which […]
2024. 05. 18.
C‑207/23. – Y KG | In the case of free transfer of goods, the VAT liability is not affected if the received product is used by […]
2024. 05. 10.
C‑89/23. – Companhia União de Crédito Popular SA | The commission received by the lender for the sale of the pledged item, which ensures the provision […]
2024. 05. 09.
C‑68/23. – M‑GbR | The European Court of Justice interpreted the common concept of “single-purpose voucher” The plaintiff in the case is a German economic entity […]