VAT case law of the Court of Justice
VATcodex is a free search engine for the VAT case law of the Court of Justice of the European Union and the General Court. It needs no account or subscription, and a new judgment, order or Advocate General opinion is added the day the Court publishes it. Each case comes with a summary and the full text.
Every provision, case and topic has its own page, with a fixed address:
- A provision with its text and all the case law that interprets it, for example Article 44 of the VAT Directive at
https://vatcodex.com/law/vat-directive/article-44. See all provisions of the VAT Directive, the Implementing Regulation and the Sixth Directive. - A case with its summary, the provisions it interprets and the full text, for example C-695/20 Fenix International at
https://vatcodex.com/cases/c-695-20. See all cases by year. - A point of VAT law with the cases that decide it, for example fixed establishment at
https://vatcodex.com/topics/fixed-establishment. See all topics. - The compendium reads the law provision by provision, with the guidelines of the VAT Committee and the explanatory notes of the Commission, and the calendar lists the VAT judgments, opinions and hearings the Court has scheduled.
Latest rulings
- C-321/25 Gidzhinov, judgment of 15 October 2026. A 15-year absolute limitation period for serious VAT fraud and heavier penalties for organised crime groups
- T-569/25 X-GmbH, judgment of 14 October 2026. Margin scheme and the reseller's good faith, which cannot be left to a separate equity procedure
- T-773/25 Finanzamt für Großbetriebe, judgment of 7 October 2026. Triangular transactions, a first invoice marked 'Reverse charge' issued years later does not trigger the simplification, not even for the future
- C-167/26 RX Dyrektor Krajowej Informacji Skarbowej, Opinion of the Advocate General of 10 September 2026. Review, when the right to deduct is exercised where the invoice arrives in a later period
- C-565/24 P-GmbH & Co. KG (Coffee trips), judgment of 10 September 2026. Travel agents' margin scheme, day excursions financed by on-board sales, and a negative margin
- T-366/25 Szytelbiecka, judgment of 9 September 2026. Transfer of a totality of assets, donation of an undertaking in two half shares to two individuals who intend to contribute them to their own partnership, Article 19 of the VAT Directive
- T-614/25 Trading 4, judgment of 9 September 2026. Chain of supplies with a single intra-Community transport, triangular transaction, excise goods moving under a duty suspension arrangement, Articles 138(1), 141 and 197(1) of the VAT Directive
- T-131/26, order of 4 September 2026
- T-397/25 A&P Deco, judgment of 2 September 2026. Letting the property back to the buyer does not travel inside the transfer of a business
- T-413/25 Peckeger, judgment of 2 September 2026. Contributing property for no shares, and the limits a Member State may place on Article 19
- C-280/25 Lin II, judgment of 16 July 2026. Serious VAT fraud above EUR 50 000 and the limits of Lin on limitation periods already found to have expired
- T-268/25 Sampension Livsforsikring, judgment of 15 July 2026. 100% ownership condition for VAT groups including exempt or non-taxable members
The search itself runs in the browser and needs JavaScript. Case law and legislation are reproduced from CURIA and EUR-Lex, and the authentic version is the one published by the Court and in the Official Journal. Summaries are generated with a language model and are not official documents.