Categories: European Court of Justice (125 found)

1. 14.09.2025

   ECJ: Customer loyalty program with bonus points acquired tre ...

   The issue of points following a purchase of goods in the course of a customer loyalty program where the customer is entitled to a rebate when making a future purchase does not constitute a voucher within the meaning of Article 30a of the VAT Directive. In the Opinion of the Advocate General there is no (self-standing) obligation to accept those points as consideration for a supply of goods. Therefore, such a bonus system constitutes only a discount on a future purchase.

   Categories: European Court of Justice

   Keywords: rebate, multiple-purpose voucher
2. 05.09.2025

   ECJ: Joint and several liability of a third party following ...

   The request for a preliminary ruling from Bulgaria concerns the joint and several liability of a third party for the VAT debts of a person liable for payment of that VAT (a company) where that person no longer exists, and where the liability of that third party was not prescribed until after that company’s liquidation. The Advocate General has submitted her Opinion.

   Categories: European Court of Justice

   Keywords: liability for VAT
3. 05.09.2025

   ECJ: VAT treatment of intra group transfer pricing adjustmen ...

   In a preliminary request from Romania the European Court of Justice was asked, i. a., whether the amounts invoiced by a parent company to a subsidiary established in another Member State using the transactional net margin method (a method recommended by the OECD Guidelines) may constitute a consideration for a supply of services for consideration which falls within the scope of the VAT Directive. In its judgment the ECJ answered in the affirmative.

   Categories: European Court of Justice

   Keywords: transfer pricing, service costs
4. 01.08.2025

   ECJ: No further taxation of dividend in case of Parent-Subsi ...

   In a request for a preliminary ruling from Italy, the European Court of Justice (ECJ) held that a national legislation providing for tax being levied on more than 5% of the amount of the dividends that financial intermediaries receive, as parent companies, from their subsidiaries resident in other Member States is contrary to EU law. This also applies in the case of a tax which is not a tax on corporate income but which includes in its basis of assessment those dividends or a part thereof.

   Categories: European Court of Justice

   Keywords: dividend exemption, Parent/Subsidiary Di ...
5. 21.07.2025

   ECJ to clarify EU State aid rules on non-profit status of se ...

   In a request for a preliminary ruling, the Supreme Tax Court has referred several questions to the ECJ regarding the compatibility of non-profit tax status and the prohibition of state aid under EU law. The question to be answered is whether the extension of tax relief for special-purpose entities to companies that provide services for remuneration in cooperation with a corporation that is recognized as a non-profit organization (so-called service corporation) constitutes illicit state aid in accordance with Art. 107 of the Treaty on the Functioning of the European Union (TFEU).

   Categories: Supreme Tax Court cases, European Court ...

   Keywords: state aid, non-profit associations
6. 11.07.2025

   ECJ: Joint and several liability of customer for VAT origina ...

   In a Czech request for a preliminary ruling, the European Court of Justice (ECJ) dealt with the joint and several liability of the recipient of a supply who supposedly was involved in VAT fraud for VAT not paid by the supplier. According to the judgment of the ECJ, Article 205 of the VAT Directive does not prevent the recipient from being held liable under such circumstances.

   Categories: European Court of Justice

   Keywords: VAT fraud, liability for VAT
7. 04.07.2025

   ECJ: Minimum basis for VAT on intra-group services of manage ...

   In a Swedish request for a preliminary ruling, the ECJ - as an indirect consequence of its “holding case law” - was asked to specify details of determining the minimum assessment basis for VAT and clarify whether actually all of the expenses of the management holding must be included in the basis for that tax.

   Categories: European Court of Justice

   Keywords: VAT basis, management holding
8. 25.06.2025

   ECJ: Consumer protection and effective judicial protection i ...

   Following a request for a preliminary ruling from Slovakia, the European Court of Justice (ECJ) decided that consumer protection and the requirement of effective judicial protection mean that consumers must be able, under certain conditions, to challenge the lawfulness of the transfer of ownership to a third party following the enforcement of a mortgage on their family home.

   Categories: European Court of Justice

   Keywords: consumer protection
9. 13.06.2025

   ECJ: No import VAT on the re-importation into the EU of good ...

   The European Court of Justice (ECJ) had to deal with questions regarding the exemption from import VAT on the re-importation into the EU of goods exempt from customs duties. Specifically, whether the import VAT exemption is accessory to the exemption from customs duties for re-imported goods or if both exemptions are to be applied independently.

   Categories: European Court of Justice

   Keywords: VAT Exemption, import VAT, customs duty
10. 10.06.2025

    ECJ: VAT exemption for small consignments of non-commercial ...

    In a request for a preliminary ruling from Poland the European Court of Justice commented on the VAT exemption for small consignments of goods of non-commercial nature from third countries and where the recipient is residing in a Member State other than the Member State of importation.

    Categories: European Court of Justice

    Keywords: VAT Exemption
11. 09.05.2025

    ECJ: Lump-sum compensation to cover losses of public transpo ...

    In a most recent decision and following a request for a preliminary ruling from the Supreme Administrative Court in Poland, the European Court of Justice addressed the question of how the subsidy of a taxable person by a local authority acting in the public interest (here: the provision of public transport) is treated for VAT purposes. In the case at hand the court decided that such compensation has no direct effect on the price of the transport services provided, the purpose of that compensation being above all to cover the losses linked to that activity.

    Categories: European Court of Justice

    Keywords: Public Services, local public transport
12. 21.03.2025

    ECJ: Contract with juvenile sports talent for participation ...

    An agreement under which a sportsman under the age of majority is obliged to share part of his future income once he becomes a professional athlete may be in breach of the Directive on unfair terms in consumer contracts. The European Court of Justice held, that the national court must assess the unfairness of such a term by considering whether a legal clause to that effect is plain and intelligible as regards the financial consequences of the commitment.

    Categories: European Court of Justice

    Keywords: athletes, consumer protection
13. 28.02.2025

    ECJ confirms German ban on certain discounts for online phar ...

    Member States may authorize advertising measures to promote the purchase of unspecified prescription-only medicinal products in the form of price reductions or payments of an exact amount. In a most recent decision, the European Court of Justice also held that Member States may prohibit advertising measures to promote the purchase of the type of medicinal product where vouchers for the subsequent purchase of non-prescription medicinal products and health and care products are offered.

    Categories: European Court of Justice

    Keywords: medicinal products, online advertising
14. 19.12.2024

    ECJ: A holding by purely financial investors in a law firm m ...

    In its decision today the European Court of Justice (ECJ) held that a Member State (here: Germany) may prohibit holdings by purely financial investors in the capital of a law firm. Such a restriction on the freedom of establishment and the free movement of capital is justified by the objective of ensuring that lawyers can exercise their profession independently and in compliance with their professional conduct obligations.

    Categories: European Court of Justice

    Keywords: law firm
15. 16.12.2024

    ECJ: Input VAT deduction on intragroup administrative servic ...

    Following a preliminary request from Romania, the European Court of Justice (ECJ) had to deal with the refusal of the local tax authorities on the right to input VAT deduction if services are not used for taxable transactions. Specifically, it refers to the VAT deduction for intercompany consultancy and administrative services with a supplier located in a country different than Romania.

    Categories: European Court of Justice

    Keywords: input VAT deduction, intracompany transa ...
16. 06.12.2024

    ECJ : Carry forward of input VAT surplus under Article 183 o ...

    In a Portuguese request for a preliminary ruling, the ECJ dealt with the question of the deadline when applying for a refund or carry over of a VAT surplus. In the case of dispute, the application for carry over was only made after the resumption of the previously discontinued economic activity.

    Categories: European Court of Justice

    Keywords: input VAT, deadline
17. 29.11.2024

    ECJ: Obligation to pay total agreed amount in case of premat ...

    Following the request for a preliminary ruling from the Austrian Supreme Court, the European Court of Justice held that the amount contractually due following the termination, by the recipient of a supply of services, of a contract validly concluded for that supply of services where the supplier had already started and was also prepared to complete the work, must be regarded as constituting the remuneration for a supply of services for consideration.

    Categories: European Court of Justice

    Keywords: supply of services
18. 21.11.2024

    ECJ: Avoidance of customs duty by relocating the production ...

    In the present proceedings, the European Court of Justice (ECJ) had to decide whether the Commission may refuse to recognize a relocation of production solely on the ground that the relocation is intended to escape customs duties imposed in connection with a trade dispute between two States. The plaintiffs claim for the relocation of the origin of the goods (here: Harley Davidson motorcycles) was dismissed by the General Court. The ECJ as the court of last resort also rejected the grounds of appeal.

    Categories: European Court of Justice

    Keywords: customs, customs duty
19. 15.11.2024

    ECJ: Liability of managing director for failure to duly noti ...

    Following a request for a preliminary ruling from the Supreme Court of the Netherlands, the European Court of Justice commented on the Dutch legislation providing for joint and several liability of the establishment's administrator and specifically the circumstances under which the shareholder and managing director of a Dutch holding company may be held liable for the company’s inability to pay the taxes due.

    Categories: European Court of Justice

    Keywords: owner/manager, liability for VAT
20. 25.10.2024

    ECJ: Partial recovery of commission in case of early repayme ...

    In a preliminary request from Poland the European Court of Justice decided that the consumer can recover part of the commission linked to the granting of credit if he or she has not been informed that this commission is not dependent of the duration of the contract. The same applies if the consumer has paid that commission in a single instalment when concluding the mortgage agreement.

    Categories: European Court of Justice

    Keywords: early repayment, loan
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