VATcodexEU VAT case law · Court of Justice and General Court

European VAT cases and decisions of the CJEU

Every judgment, order and Advocate General opinion of the Court of Justice and the General Court on value added tax, by year.

2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1977 1976 1970

2026 · 39 cases

  1. C-321/25 Gidzhinov Judgment · 15 October 2026 · A 15-year absolute limitation period for serious VAT fraud and heavier penalties for organised crime groups
  2. T-569/25 X-GmbH Judgment · 14 October 2026 · Margin scheme and the reseller's good faith, which cannot be left to a separate equity procedure
  3. T-773/25 Finanzamt für Großbetriebe Judgment · 7 October 2026 · Triangular transactions, a first invoice marked 'Reverse charge' issued years later does not trigger the simplification, not even for the future
  4. C-167/26 RX Dyrektor Krajowej Informacji Skarbowej Opinion of the Advocate General · 10 September 2026 · Review, when the right to deduct is exercised where the invoice arrives in a later period
  5. C-565/24 P-GmbH & Co. KG (Coffee trips) Judgment · 10 September 2026 · Travel agents' margin scheme, day excursions financed by on-board sales, and a negative margin
  6. T-366/25 Szytelbiecka Judgment · 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
  7. T-614/25 Trading 4 Judgment · 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
  8. T-131/26 Order · 4 September 2026
  9. T-397/25 A&P Deco Judgment · 2 September 2026 · Letting the property back to the buyer does not travel inside the transfer of a business
  10. T-413/25 Peckeger Judgment · 2 September 2026 · Contributing property for no shares, and the limits a Member State may place on Article 19
  11. C-280/25 Lin II Judgment · 16 July 2026 · Serious VAT fraud above EUR 50 000 and the limits of Lin on limitation periods already found to have expired
  12. T-268/25 Sampension Livsforsikring Judgment · 15 July 2026 · 100% ownership condition for VAT groups including exempt or non-taxable members
  13. T-356/25 Rapera Judgment · 8 July 2026 · Liability of the tax representative of a non-established taxable person
  14. C-413/26 Prodalco Mat Order · 3 July 2026
  15. T-184/25 Veronsaajien oikeudenvalvontayksikkö (Exemptions – management of credit by the person granting it) Judgment · 17 June 2026 · Credit management by the original lender after the loans have been sold
  16. C-308/25 Isolanti Group Opinion of the Advocate General · 11 June 2026 · Simplified resolution of pending VAT disputes as a tax amnesty
  17. T-444/25 Cavert Judgment · 10 June 2026 · Whether a VAT group can claim welfare and medical exemptions where the supplying member is not itself recognised
  18. T-198/25 G Kft. (Adjustment of VAT after a tax inspection) Judgment · 3 June 2026 · Adjustment of VAT wrongly invoiced after a tax inspection
  19. C-603/24 Stellantis Portugal Judgment · 13 May 2026 · Transfer pricing adjustments as consideration for a supply of services
  20. C-544/24 Nekilnojamojo turto valdymas Judgment · 30 April 2026 · Proportionality of default interest on VAT arrears
  21. T-233/25 Mokoryte Judgment · 22 April 2026 · Assignment of a claim and the right to reduce the taxable amount
  22. T-221/25 TUI Belgium Judgment · 25 March 2026 · Standstill clause and the taxation of travel agents' services for travel outside the EU
  23. T-558/24 Studieförbundet Vuxenskolan Riksorganisationen Order · 24 March 2026
  24. C-513/24 Oblastní nemocnice Kolín Judgment · 19 March 2026 · Regulatory equipment requirements and general costs
  25. C-515/24 Randstad España Judgment · 12 March 2026 · Standstill clause and exclusions introduced on the date of accession
  26. C-521/24 Aptiv Services Hungary Judgment · 12 March 2026 · Late receipt of invoices and the period for deducting acquisition VAT
  27. C-527/24 Harry et Associés Judgment · 12 March 2026 · Corrupted electronic refund application and access to a court
  28. C-409/24 J-GmbH (Selective application of the reduced rate of VAT) Judgment · 5 March 2026 · Selective reduced rate for hotel accommodation and ancillary supplies
  29. C-436/24 Lyko Operations Judgment · 5 March 2026 · Loyalty points are not vouchers
  30. C-472/24 Žaidimų valiuta Judgment · 5 March 2026 · VAT treatment of in-game virtual currency trading
  31. T-575/24 Digipolis Judgment · 25 February 2026 · VAT status of an intermunicipal commissioning association
  32. T-638/24 Finanzamt Österreich (Intra-Community acquisition and supply – double taxation) Judgment · 25 February 2026 · Article 41 taxation of intra-Community acquisitions alongside liability for VAT wrongly shown on the invoice
  33. T-643/24 Credidam Judgment · 11 February 2026 · Unlicensed communication to the public and the triple tariff surcharge
  34. T-689/24 Dyrektor Krajowej Informacji Skarbowej Judgment · 11 February 2026 · Late-received invoices and the period in which deduction may be exercised
  35. C-72/24 Keladis I and Keladis II Judgment · 29 January 2026 · Statistical "lowest acceptable price" as basis for import VAT valuation
  36. C-379/24 Agrupació de Neteja Sanitaria Judgment · 22 January 2026 · Cost sharing groups, cleaning services as "directly necessary" supplies
  37. T-393/25 Pro.Loca.Tur. v Council Order · 21 January 2026 · Standing of a landlords' association to challenge the deemed supplier rules for short-term lets
  38. T-394/25 Nomad Stays v Council Order · 21 January 2026 · Standing of a platform operator to challenge the deemed supplier rules
  39. C-436/25 P EXOIL Paliwa v Poland Order · 20 January 2026 · No action before the EU courts against a Member State's implementing legislation

2025 · 34 cases

  1. C-796/23 Česká síť (Partners in a ‘company’) Judgment · 11 December 2025 · Who is the taxable person where partners in a partnership without legal personality supply services
  2. C-121/24 Vaniz Judgment · 11 December 2025 · Joint and several liability after the principal debtor has been struck off
  3. T-646/24 MS KLJUČAROVCI Judgment · 3 December 2025 · Triangular simplification in a four party chain, and fraud
  4. T-657/24 Versãofast Judgment · 26 November 2025 · Scope of the exemption for negotiation of credit
  5. C-639/24 FLO VENEER Judgment · 13 November 2025 · Proof of intra-Community dispatch outside the Article 45a presumption
  6. C-475/24 Fashion TV RO and Maestro Order · 12 November 2025 · Use of criminal evidence in deduction disputes after proceedings against directors are discontinued
  7. T-363/25 UNIX Autó és Autóalkatrészkereskedelmi Order · 30 October 2025 · Deduction refused for an unreliable invoice where the chain paid the tax in full
  8. C-744/23 Zlakov Judgment · 23 October 2025 · Pro bono representation and fees paid by the losing party
  9. C-232/24 Kosmiro Judgment · 23 October 2025 · VAT treatment of factoring fees and commissions
  10. C-234/24 Brose Prievidza Judgment · 23 October 2025 · Refund of VAT on tooling that never leaves the supplier's Member State
  11. C-101/24 Xyrality Judgment · 9 October 2025 · App store as deemed supplier of in-app purchases
  12. C-535/24 Svilosa Judgment · 2 October 2025 · Debt recovery actions taken by a creditor without a mandate
  13. C-726/23 Arcomet Towercranes Judgment · 4 September 2025 · Transfer pricing adjustments as consideration for intra-group services
  14. C-794/23 Finanzamt Österreich (VAT invoiced in error to final consumers II) Judgment · 1 August 2025 · Correcting VAT overcharged on simplified invoices to a mixed customer base
  15. C-433/24 Galerie Karsten Greve Judgment · 1 August 2025 · Margin scheme where the artist sells through a company
  16. C-602/24 W. (Export without the knowledge of the taxable person) Judgment · 1 August 2025 · Export exemption where the customer exports without the supplier's knowledge
  17. C-375/24 Keesing Deutschland Judgment · 1 August 2025 · Sudoku books fall within tariff heading 4902 and the reduced rate
  18. C-427/23 Határ Diszkont Judgment · 1 August 2025 · A refund handling fee is its own supply, and it is not a net amount
  19. C-276/24 KONREO Judgment · 10 July 2025 · Concurrent denial of deduction and joint and several liability for the supplier's VAT
  20. C-605/23 Ati-19 Judgment · 3 July 2025 · Judicial review of provisional sealing of business premises
  21. C-733/23 Beach and bar management Judgment · 3 July 2025 · Cumulation of fines and sealing of premises for till receipt failures
  22. C-808/23 Högkullen Judgment · 3 July 2025 · Open market value of parent company management services to subsidiaries
  23. C-785/23 Bulgarian posts Judgment · 19 June 2025 · Scope of the exemption for public postal services under individually agreed terms
  24. C-125/24 Palmstråle Judgment · 12 June 2025 · Reimportation exemption and breach of customs formalities
  25. C-615/23 Dyrektor Krajowej Informacji Skarbowej (Services de transport public) Judgment · 8 May 2025 · Public transport compensation and the taxable amount
  26. C-405/24 L (Petits envois non commerciaux) Judgment · 8 May 2025 · Import exemption for small non-commercial consignments where the consignee lives in another Member State
  27. C-501/24 Klinka-Geo Trans Order · 2 May 2025 · Refusing deduction where the transaction never took place, without testing knowledge of fraud
  28. C-278/24 Genzyński Judgment · 30 April 2025 · Joint and several liability of company directors for VAT arrears
  29. C-164/24 Cityland Judgment · 3 April 2025 · Removal from the VAT register as a penalty for persistent non-compliance
  30. C-213/24 Grzera Judgment · 3 April 2025 · Land sales prepared by an agent, taxable person status of co-owning spouses
  31. C-640/23 Greentech Judgment · 13 March 2025 · Deduction refused after reclassification as a transfer of a going concern
  32. C-277/24 Adjak Judgment · 27 February 2025 · Directors' joint and several liability and the rights of the defence
  33. C-270/24 Granulines Invest Order · 14 February 2025 · A fictitious invoice label does not replace proof of the buyer knowledge of fraud
  34. C-262/24 Pegazus Busz Order · 12 February 2025 · Evidence of fraud must be put to the taxable person, and a lower court may depart from binding directions

2024 · 47 cases

  1. C-573/22 Foreningen C and Others Judgment · 19 December 2024 · VAT on the public broadcasting licence fee under the standstill derogation
  2. C-331/23 Dranken Van Eetvelde Judgment · 12 December 2024 · Joint and several liability for another trader's VAT fraud
  3. C-527/23 Weatherford Atlas Gip Judgment · 12 December 2024 · Deduction of VAT on intra-group administrative services
  4. C-680/23 Modexel Judgment · 5 December 2024 · Carrying forward excess VAT after cessation and resumption of activity
  5. C-622/23 rhtb Judgment · 28 November 2024 · VAT treatment of sums due on early termination of a construction contract
  6. C-624/23 SEM Remont Judgment · 21 November 2024 · Deduction where the supplier registered late and issued no corrected invoice
  7. C-613/23 Herdijk Judgment · 14 November 2024 · Director liability for unpaid VAT after failure to notify inability to pay
  8. C-594/23 Lomoco Development and Others Judgment · 7 November 2024 · Land with only foundations in place is building land
  9. C-60/23 Digital Charging Solutions Judgment · 17 October 2024 · Electric vehicle charging cards and the commission structure
  10. C-171/23 UPCAFFE Judgment · 4 October 2024 · Abuse of rights and the small enterprise exemption
  11. C-475/23 Voestalpine Giesserei Linz Judgment · 4 October 2024 · Deduction on equipment provided free of charge to a subcontractor
  12. C-709/22 Syndyk Masy Upadłości A Judgment · 12 September 2024 · Blocked VAT account under the split payment mechanism in insolvency
  13. C-741/22 Casino de Spa and Others Judgment · 12 September 2024 · VAT exemption for online lotteries but not other online gambling
  14. C-73/23 Chaudfontaine Loisirs Judgment · 12 September 2024 · VAT exemption for online gambling and the limits of national discretion
  15. C-243/23 Drebers Judgment · 12 September 2024 · Adjustment period for major renovation and extension works
  16. C-248/23 Novo Nordisk (VAT – Contributions paid pursuant to an ex lege obligation) Judgment · 12 September 2024 · Statutory clawback payments by pharmaceutical companies as a price reduction
  17. C-429/23 NARE-BG Judgment · 12 September 2024 · Time limit for deducting pre-registration input VAT
  18. C-639/22 Inspecteur van de Belastingdienst Utrecht Judgment · 5 September 2024 · Investment risk and the fund management exemption for defined benefit pension funds
  19. C-83/23 H GmbH (Direct right to a refund of VAT) Judgment · 5 September 2024 · Limits of the direct claim against the tax authority for VAT wrongly invoiced
  20. C-182/23 Makowit Judgment · 11 July 2024 · Expropriation of farmland and acting as a taxable person
  21. C-184/23 Finanzamt T II Judgment · 11 July 2024 · Intra-group supplies for consideration where the recipient cannot deduct
  22. C-87/23 Latvijas Informācijas un komunikācijas tehnoloģijas asociācija Judgment · 4 July 2024 · Non-profit association, EU-funded training and the taxable amount
  23. C-179/23 Credidam Judgment · 4 July 2024 · VAT on management fees deducted by a collective rights management organisation
  24. C-763/23 Dragoram Tour Order · 25 June 2024 · Reselling air tickets alone falls within the travel agents' scheme
  25. C-533/22 Adient Judgment · 13 June 2024 · Fixed establishment through a group toll manufacturer
  26. C-696/22 C (Court-appointed administrators and liquidators) Judgment · 13 June 2024 · Chargeability on continuous services and proof of the link for input deduction
  27. C-746/22 Slovenské Energetické Strojárne Judgment · 16 May 2024 · Late replies to requests for additional information in cross-border VAT refund claims
  28. C-241/23 P Judgment · 8 May 2024 · Taxable amount of an in-kind property contribution in exchange for shares
  29. C-657/22 Bitulpetrolium Serv Judgment · 25 April 2024 · VAT on penalty excise duty for energy products reintroduced into a tax warehouse
  30. C-207/23 Finanzamt X (Application and disposal of goods free of charge) Judgment · 25 April 2024 · Free-of-charge disposal of surplus heat and calculation of cost price
  31. C-68/23 Finanzamt O (Single-purpose vouchers) Judgment · 18 April 2024 · Single-purpose or multi-purpose vouchers in a cross-border distribution chain
  32. C-89/23 Companhia União de Crédito Popular Judgment · 18 April 2024 · Auction of pledged goods as a supply separate from exempt pawnbroking
  33. C-122/23 Legafact Judgment · 11 April 2024 · Small enterprise exemption and late VAT registration
  34. C-532/23 Lear Corporation Hungary Order · 10 April 2024 · Late payment interest on VAT refunds withheld under an unlawful national condition
  35. C-606/22 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Possibility of adjustment in the case of incorrect rate) Judgment · 21 March 2024 · Correcting an incorrect VAT rate where only till receipts were issued
  36. C-37/23 Giocevi Order · 18 March 2024 · Disaster relief reduction of VAT payable and fiscal neutrality
  37. C-576/23 Elite Games Order · 14 March 2024 · Coin-operated amusement machines in a shopping centre are not an amusement park
  38. C-341/22 Feudi di San Gregorio Aziende Agricole Judgment · 7 March 2024 · Denial of deduction to "non-operating" companies
  39. C-314/22 Consortium Remi Group Judgment · 29 February 2024 · Bad debt relief, limitation periods, invoice correction and interest
  40. C-676/22 B2 Energy Judgment · 29 February 2024 · Proving the acquirer's taxable status for an intra-Community supply
  41. C-674/22 Gemeente Dinkelland Judgment · 22 February 2024 · Interest on VAT refunded after the taxable person's own errors
  42. C-733/22 Valentina Heights Judgment · 8 February 2024 · Reduced rate for hotel accommodation conditional on a tourism categorisation certificate
  43. C-377/23 Sancra Order · 5 February 2024 · A price invoiced at a wrong zero rate is treated as including the correct VAT
  44. C-442/22 Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee) Judgment · 30 January 2024 · Who enters the VAT on a fake invoice issued by an employee
  45. C-791/22 Hauptzollamt Braunschweig (Place where VAT is incurred III) Judgment · 18 January 2024 · Place where import VAT is incurred on unlawfully introduced goods
  46. C-433/22 HPA - Construções Judgment · 11 January 2024 · Reduced rate for renovation of private dwellings, actual residential use
  47. C-537/22 Global Ink Trade Judgment · 11 January 2024 · Due diligence and the burden of proof in denying deduction

2023 · 38 cases

  1. C-288/22 Administration de l’Enregistrement, des Domaines et de la TVA (VAT – Member of a board of directors) Judgment · 21 December 2023 · VAT status of a company director
  2. C-519/22 MAX7 Design Opinion of the Advocate General · 14 December 2023 · Guarantee for another taxable person's tax debts and cancellation of the VAT number
  3. C-532/22 Westside Unicat Judgment · 23 November 2023 · Place of supply of content supplied to a streaming platform operator
  4. C-249/22 GIS Judgment · 26 October 2023 · VAT on the Austrian public broadcasting fee under the accession derogation
  5. C-146/22 Dyrektor Krajowej Informacji Skarbowej (VAT on hot milk-based drinks) Judgment · 5 October 2023 · Different reduced rates for hot milk-based drinks and shop-bought dairy drinks
  6. C-355/22 Osteopathie Van Hauwermeiren Judgment · 5 October 2023 · Maintaining the effects of national law incompatible with the VAT Directive
  7. C-505/22 Deco Proteste - Editores Judgment · 5 October 2023 · Subscription gifts as an ancillary supply, not a free transfer
  8. C-151/23 ZSE Elektrárne Order · 5 October 2023 · Default interest on a late VAT refund and where the clock starts
  9. C-461/21 Cartrans Preda Judgment · 7 September 2023 · Proving the exemption for transport connected with importation
  10. C-453/22 Schütte Judgment · 7 September 2023 · Direct claim against the tax authorities for VAT overcharged by suppliers
  11. C-107/23 PPU Lin Judgment · 24 July 2023 · Limitation periods for VAT fraud, and the limits of a national standard of protection
  12. C-615/21 Napfény-Toll Judgment · 13 July 2023 · Suspension of the assessment limitation period during judicial review
  13. C-180/22 Mensing II Judgment · 13 July 2023 · Margin scheme, acquisition VAT and the profit margin
  14. C-344/22 Gemeinde A Judgment · 13 July 2023 · Spa tax and the direct link requirement
  15. C-108/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 29 June 2023 · Travel agents' margin scheme for bare accommodation resold B2B
  16. C-232/22 Cabot Plastics Belgium Judgment · 29 June 2023 · Fixed establishment created by an exclusive toll manufacturer
  17. C-426/22 SOLE-MiZo Order · 20 June 2023 · Interest on wrongly withheld VAT credits must compensate for the passage of time
  18. C-114/22 Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition) Judgment · 25 May 2023 · Deduction refused because the transaction is void under national civil law
  19. C-690/22 Shortcut Order · 24 May 2023 · Generic invoice wording such as 'application development services' and the right to deduct
  20. C-365/22 État belge (VAT – Vehicles sold for parts) Judgment · 17 May 2023 · Margin scheme for end-of-life vehicles sold for parts
  21. C-418/22 Cezam Judgment · 17 May 2023 · Penalties calculated on gross VAT before deduction
  22. C-620/21 MOMTRADE RUSE Judgment · 11 May 2023 · Cross-border social care and the welfare exemption, which Member State's law applies
  23. C-97/21 MV - 98 Judgment · 4 May 2023 · Cumulation of a fine and sealing of business premises for the same VAT offence
  24. C-516/21 Finanzamt X (Tools and machinery permanently installed) Judgment · 4 May 2023 · Letting of permanently installed equipment and machinery as an ancillary supply
  25. C-127/22 Balgarska telekomunikatsionna kompania Judgment · 4 May 2023 · Adjustment of input VAT on goods written off, scrapped or destroyed
  26. C-677/21 Fluvius Antwerpen Judgment · 27 April 2023 · VAT on electricity taken unlawfully from the distribution network
  27. C-282/22 Dyrektor Krajowej Informacji Skarbowej Judgment · 20 April 2023 · Electric vehicle recharging as a supply of goods
  28. C-612/21 Gmina O. Judgment · 30 March 2023 · Municipal renewable energy installations and the limits of economic activity
  29. C-616/21 Gmina L. Judgment · 30 March 2023 · Municipal asbestos removal financed by public subsidy, no economic activity
  30. C-42/22 Generali Seguros Judgment · 9 March 2023 · Sale of salvage by an insurer, no insurance exemption
  31. C-239/22 État belge and Promo 54 Judgment · 9 March 2023 · Converted buildings and the first occupation test where no national implementing rules exist
  32. C-664/21 NEC PLUS ULTRA COSMETICS Judgment · 2 March 2023 · Time limits for producing proof of an intra-Community supply
  33. C-695/20 Fenix International Judgment · 28 February 2023 · Validity of the electronic services deemed supplier presumption
  34. C-519/21 DGRFP Cluj Judgment · 16 February 2023 · Unregistered association without legal personality, who is the taxable person and who deducts
  35. C-482/21 Euler Hermes Judgment · 9 February 2023 · Bad debt relief claimed by a trade credit insurer
  36. C-713/21 Finanzamt X (Supplies of the owner of a stable) Judgment · 9 February 2023 · Stabling and training paid for with half the prize money
  37. C-729/21 Dyrektor Izby Administracji Skarbowej w Łodzi Order · 16 January 2023 · Transfer of a business without every asset, and no requirement that the buyer succeed the seller
  38. C-289/22 A.T.S. 2003 Order · 9 January 2023 · Deduction refused for fraud, regulatory breaches up the chain and the taxable person's duty of care

2022 · 49 cases

  1. C-250/22 Fallimento Villa di Campo Order · 21 December 2022 · Reference on transfer of a going concern inadmissible where the dispute concerned registration duty
  2. C-459/21 The Navigator Company and Navigator Pulp Figueira Order · 9 December 2022 · Blocked input tax compared with the deduction of the same costs for direct tax
  3. C-247/21 Luxury Trust Automobil Judgment · 8 December 2022 · Invoice wording as a condition of the triangulation simplification
  4. C-378/21 Finanzamt Österreich (VAT invoiced incorrectly to final consumers) Judgment · 8 December 2022 · VAT wrongly invoiced to final consumers at too high a rate
  5. C-141/20 Norddeutsche Gesellschaft für Diakonie Judgment · 1 December 2022 · Financial links and the single taxable person in a VAT group
  6. C-269/20 Finanzamt T (Internal supplies within a VAT group) Judgment · 1 December 2022 · Designation of the controlling company as the single taxable person of a VAT group
  7. C-512/21 Aquila Part Prod Com Judgment · 1 December 2022 · Proving participation in carousel fraud and the limits of the duty of diligence
  8. C-458/21 CIG Pannónia Életbiztosító Judgment · 24 November 2022 · Second medical opinion and treatment logistics bought in by an insurer
  9. C-596/21 Finanzamt M (Scope of the right to deduct VAT) Judgment · 24 November 2022 · Refusal of deduction in full where the buyer ought to have known of upstream fraud
  10. C-607/20 GE Aircraft Engine Services Judgment · 17 November 2022 · Retail vouchers awarded free of charge to employees under a reward scheme
  11. C-641/21 Climate Corporation Emissions Trading Judgment · 27 October 2022 · Place of supply of services cannot be shifted because of fraud
  12. C-1/21 Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika Judgment · 13 October 2022 · Joint and several liability of a company director for the company's VAT debts
  13. C-397/21 HUMDA Judgment · 13 October 2022 · Direct claim against the tax authority for VAT invoiced in error by an insolvent supplier
  14. C-250/21 O. Fundusz Inwestycyjny Zamknięty reprezentowany przez O Judgment · 6 October 2022 · Sub-participation agreements as the granting of credit
  15. C-293/21 Vittamed technologijos Judgment · 6 October 2022 · Adjustment of deductions on voluntary liquidation and deregistration
  16. C-235/21 Raiffeisen Leasing Judgment · 29 September 2022 · When a contract counts as an invoice
  17. C-330/21 The Escape Center Judgment · 22 September 2022 · Reduced rate for use of sporting facilities and fitness coaching
  18. C-227/21 HA.EN. Judgment · 15 September 2022 · Deduction where the vendor is insolvent and cannot pay the output VAT
  19. C-98/21 Finanzamt R (Deduction of VAT linked to a shareholder contribution) Judgment · 8 September 2022 · Input VAT on services supplied as a shareholder contribution in kind
  20. C-368/21 Hauptzollamt Hamburg (Place where VAT is incurred – II) Judgment · 8 September 2022 · Place of importation of a vehicle brought in unlawfully
  21. C-267/21 Uniqa Asigurări Judgment · 1 August 2022 · Place of supply of claims settlement services for an insurer
  22. C-294/21 Navitours Judgment · 1 August 2022 · Taxation of passenger transport in a shared-sovereignty territory
  23. C-696/20 Dyrektor Izby Skarbowej w W. (Incorrect classification of chain transactions) Judgment · 7 July 2022 · Article 41 safety net where a chain transaction is misclassified
  24. C-194/21 Staatssecretaris van Financiën (Time-barring of the right to deduct) Judgment · 7 July 2022 · Adjustment cannot revive a time-barred right of deduction
  25. C-56/21 ARVI ir ko Judgment · 30 June 2022 · Option to tax immovable property conditional on the buyer's VAT registration
  26. C-146/21 DGRFP Bucureşti Judgment · 30 June 2022 · VAT registration as a condition for applying the domestic reverse charge
  27. C-596/20 DuoDecad Judgment · 16 June 2022 · Identifying the recipient of technical support services and the limits of the Court's jurisdiction
  28. C-188/21 Megatherm-Csillaghegy Order · 3 June 2022 · Forfeiture of input VAT deduction on revocation of a tax identification number
  29. C-714/20 U.I. (Indirect customs representative) Judgment · 12 May 2022 · Liability of the indirect customs representative for import VAT
  30. C-570/20 BV Judgment · 5 May 2022 · Combining tax penalties and criminal sanctions for VAT fraud, ne bis in idem
  31. C-218/21 Autoridade Tributária e Aduaneira Judgment · 5 May 2022 · Reduced rate for renovation and repair of private dwellings, lifts in residential buildings
  32. C-627/21 Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov Order · 2 May 2022 · Deregistration for inactivity cannot trigger an irrebuttable adjustment of input tax
  33. C-612/20 Happy Education Judgment · 28 April 2022 · Recognition of private after-school providers as bodies with similar objects
  34. C-637/20 DSAB Destination Stockholm Judgment · 28 April 2022 · City tourist card as a multi-purpose voucher
  35. C-228/20 I (VAT exemption for hospital services) Judgment · 7 April 2022 · Exemption for private hospitals and recognition under national health insurance rules
  36. C-333/20 Berlin Chemie A. Menarini Judgment · 7 April 2022 · Whether a subsidiary supplying marketing services creates a fixed establishment of its parent
  37. C-489/20 Kauno teritorinė muitinė Judgment · 7 April 2022 · Extinguishment of the customs debt and survival of import VAT and excise duty
  38. C-697/20 Dyrektor Izby Skarbowej w L. (Loss of flat-rate farmer status) Judgment · 24 March 2022 · Spouses farming jointly owned land as separate taxable persons
  39. C-213/19 Commission v United Kingdom (Action to counter undervaluation fraud) Judgment · 8 March 2022 · Undervalued imports, customs value, import VAT and own resources liability
  40. C-582/20 SC Cridar Cons Judgment · 24 February 2022 · Suspension of a tax appeal pending criminal proceedings
  41. C-605/20 Suzlon Wind Energy Portugal Judgment · 24 February 2022 · Warranty repair costs recharged within a group, supply of services for consideration
  42. C-550/21 Leonardo Order · 21 February 2022 · Reference on interest for a late VAT refund dismissed for insufficient particulars
  43. C-9/20 Grundstücksgemeinschaft Kollaustraße 136 Judgment · 10 February 2022 · Timing of input tax deduction where the supplier accounts for VAT on a cash basis
  44. C-487/20 Philips Orăştie Judgment · 10 February 2022 · Bank guarantees and the refund of disputed VAT, the principle of equivalence
  45. C-191/21 Ministère de l’Économie, des Finances et de la Relance Order · 10 February 2022 · Margin scheme on resale of land, legal identity of the goods purchased and resold
  46. C-515/20 Finanzamt A Judgment · 3 February 2022 · Reduced rate for wood used as firewood and the limits of selective application
  47. C-90/20 Apcoa Parking Danmark Judgment · 20 January 2022 · VAT treatment of parking control fees
  48. C-156/20 Zipvit Judgment · 13 January 2022 · Deduction of VAT on supplies mistakenly treated as exempt
  49. C-513/20 Termas Sulfurosas de Alcafache Judgment · 13 January 2022 · Exemption of activities closely related to medical care, thermal registration fees

2021 · 50 cases

  1. C-154/20 Kemwater ProChemie Judgment · 9 December 2021 · Deduction where the true supplier is unidentified
  2. C-598/20 Pilsētas zemes dienests Order · 1 December 2021 · Compulsory ground leases outside the exemption for the letting of immovable property
  3. C-334/20 Amper Metal Judgment · 25 November 2021 · Deduction of VAT on advertising services said to be overpriced and ineffective
  4. C-358/20 Promexor Trade Judgment · 18 November 2021 · Deregistration for VAT, continued trading, and the right to deduct that follows
  5. C-281/20 Ferimet Judgment · 11 November 2021 · Deduction where the invoice names a fictitious supplier under the reverse charge
  6. C-398/20 ELVOSPOL Judgment · 11 November 2021 · Bad debt relief and claims arising shortly before insolvency
  7. C-324/20 X-Beteiligungsgesellschaft (VAT – Successive payments) Judgment · 28 October 2021 · Chargeability on a one-off service paid in instalments
  8. C-373/19 Dubrovin & Tröger - Aquatics Judgment · 21 October 2021 · Swimming tuition and the education exemption
  9. C-80/20 Wilo Salmson France Judgment · 21 October 2021 · Holding an invoice and the refund period for non-established taxable persons
  10. C-396/20 CHEP Equipment Pooling Judgment · 21 October 2021 · Duty to invite correction of a cross-border VAT refund application
  11. C-583/20 EuroChem Agro Hungary Order · 21 October 2021 · A minimum fine of 30% of 40% of the value of the goods for a transport declaration error
  12. C-45/20 Finanzamt N and Finanzamt G (Communication of the allocation decision) Judgment · 14 October 2021 · Deadline for communicating the allocation of mixed-use assets to business assets
  13. C-717/19 Boehringer Ingelheim Judgment · 6 October 2021 · Reduction of the taxable amount for voluntary payments to a State health insurance agency
  14. C-186/20 HYDINA SK Judgment · 30 September 2021 · Time limits for cross-border information exchange and suspension of a tax audit
  15. C-299/20 Icade Promotion Judgment · 30 September 2021 · Margin scheme on resale of building land
  16. C-21/20 Balgarska natsionalna televizia Judgment · 16 September 2021 · Public broadcasting funded by State subsidy and the scope of deduction
  17. C-855/19 Dyrektor Izby Administracji Skarbowej w Bydgoszczy (Acquisitions intracommunautaires de gazole) Judgment · 9 September 2021 · Early payment of VAT on intra-Community acquisitions of fuel
  18. C-294/20 GE Auto Service Leasing Judgment · 9 September 2021 · Late production of evidence in a non-resident VAT refund claim
  19. C-406/20 Phantasialand Judgment · 9 September 2021 · Mobile fairground entertainers and fixed theme parks, taxed differently
  20. C-695/19 Rádio Popular Judgment · 8 July 2021 · Warranty extension commissions in the deductible proportion
  21. C-521/19 Tribunal Económico Administrativo Regional de Galicia Judgment · 1 July 2021 · Undeclared consideration in a fraud is treated as VAT inclusive
  22. C-81/20 Mitliv Exim Order · 22 June 2021 · A provisional payment towards a real VAT debt earns no interest
  23. C-58/20 K and DBKAG Judgment · 17 June 2021 · Outsourced services and the fund management exemption
  24. C-931/19 Titanium Judgment · 3 June 2021 · Let property without own staff is not a fixed establishment
  25. C-182/20 Administraţia Judeţeană a Finanţelor Publice Suceava and Others Judgment · 3 June 2021 · Automatic adjustment of deductions on entering insolvency
  26. C-4/20 ALTI Judgment · 20 May 2021 · Joint and several liability for unpaid VAT and default interest
  27. C-248/20 Skellefteå Industrihus Order · 18 May 2021 · Abandoned property project and the option to tax
  28. C-844/19 technoRent International and Others Judgment · 12 May 2021 · Default interest on late VAT refunds where national law is silent
  29. C-703/19 Dyrektor Izby Administracji Skarbowej w Katowicach Judgment · 22 April 2021 · Reduced rate for fast food, restaurant services or supply of foodstuffs
  30. C-593/19 SK Telecom Judgment · 15 April 2021 · Place of supply of roaming services and the use and enjoyment override
  31. C-846/19 Administration de l'Enregistrement, des Domaines et de la TVA Judgment · 15 April 2021 · Court-appointed guardianship services by a lawyer, economic activity and the welfare exemption
  32. C-868/19 Finanzamt für Körperschaften Berlin Judgment · 15 April 2021 · Germany could not require every partner in a partnership to be financially integrated
  33. C-935/19 Grupa Warzywna Judgment · 15 April 2021 · Proportionality of automatic VAT penalties
  34. C-108/20 Finanzamt Wilmersdorf Order · 14 April 2021 · Deduction may be refused for known upstream fraud even without active participation
  35. C-573/20 Casa di Cura Città di Parma Order · 14 April 2021 · Italian health provider could not deduct input tax attributable to exempt care
  36. C-907/19 Q-GmbH (Special risk insurance) Judgment · 25 March 2021 · Licensing an insurance product to an insurer and the insurance exemption
  37. C-48/20 P (Fuel cards) Judgment · 18 March 2021 · Adjusting VAT wrongly shown on fuel card invoices
  38. C-895/19 A. (Exercise of the right of deduction) Judgment · 18 March 2021 · A three-month deadline that split the deduction from the tax on an intra-Community acquisition
  39. C-802/19 Firma Z Judgment · 11 March 2021 · Discounts to insured persons and reduction of the taxable amount
  40. C-812/19 Danske Bank Judgment · 11 March 2021 · Cross-border branch and a VAT group in another Member State
  41. C-581/19 Frenetikexito Judgment · 4 March 2021 · Nutrition advice at a gym, single supply and the medical care exemption
  42. C-7/20 Hauptzollamt Münster (Place where VAT is incurred) Judgment · 3 March 2021 · Member State where import VAT arises on undeclared goods
  43. C-507/20 FGSZ Order · 3 March 2021 · When the limitation period for bad debt relief starts to run
  44. C-604/19 Gmina Wrocław (Transformation of the right of usufruct) Judgment · 25 February 2021 · Statutory conversion of perpetual usufruct into ownership by a municipality
  45. C-712/19 Novo Banco Judgment · 25 February 2021 · Regional bank deposit tax and the prohibition on turnover taxes
  46. C-787/19 Commission v Austria (VAT – Travel agents) Judgment · 27 January 2021 · Austria could not exclude business customers from the travel agents scheme or use global margins
  47. C-501/19 UCMR - ADA Judgment · 21 January 2021 · VAT treatment of public performance royalties collected by a collective management organisation
  48. C-288/19 Finanzamt Saarbrücken Judgment · 20 January 2021 · Company cars provided to employees and the place of long-term hiring of means of transport
  49. C-655/19 AJFP Sibiu and DGRFP Braşov Judgment · 20 January 2021 · Sale of mortgaged property acquired by a creditor on enforcement
  50. C-108/19 Krakvet sp. z o.o. sp.k Order · 14 January 2021 · Distance selling where the customer picks a carrier suggested by the website

2020 · 48 cases

  1. C-346/19 Bundeszentralamt für Steuern Judgment · 17 December 2020 · Invoice number in a cross-border VAT refund application
  2. C-449/19 WEG Tevesstraße Judgment · 17 December 2020 · Supply of heat by an association of property owners to its members
  3. C-656/19 BAKATI PLUS Judgment · 17 December 2020 · Retail export scheme and goods carried in travellers' personal luggage
  4. C-801/19 Franck Judgment · 17 December 2020 · Exempt credit granted by a non-financial trader through bills of exchange
  5. C-488/18 Golfclub Schloss Igling Judgment · 10 December 2020 · Sports exemption, direct effect and the meaning of non-profit-making organisation
  6. C-787/18 Sögård Fastigheter Judgment · 26 November 2020 · Transfer of the capital goods adjustment obligation to the purchaser of a property
  7. C-77/19 Kaplan International Colleges UK Judgment · 18 November 2020 · Cost sharing exemption where the recipients form a VAT group
  8. C-371/19 Commission v Germany (VAT refund – Invoices) Judgment · 18 November 2020 · Germany could not reject refund claims without first asking for the missing invoices
  9. C-42/19 Sonaecom Judgment · 12 November 2020 · Deduction on abortive acquisition costs, but not on a bond loan that was on-lent
  10. C-734/19 ITH Comercial Timişoara Judgment · 12 November 2020 · Deduction on abandoned investment projects and the commission agent fiction
  11. C-621/19 Weindel Logistik Service Order · 29 October 2020 · An importer without ownership and without bearing the cost cannot deduct import VAT
  12. C-335/19 E. (VAT – Reduction of the taxable amount) Judgment · 15 October 2020 · Bad debt relief and the status of debtor and creditor
  13. C-235/19 United Biscuits (Pensions Trustees) and United Biscuits Pension Investments Judgment · 8 October 2020 · Pension fund management services and the insurance exemption
  14. C-657/19 Finanzamt D Judgment · 8 October 2020 · Social welfare exemption for subcontracted care assessment reports
  15. C-331/19 Staatssecretaris van Financiën (Reduced rate of VAT for aphrodisiacs) Judgment · 1 October 2020 · Reduced rate for foodstuffs, what counts as a foodstuff
  16. C-405/19 Vos Aannemingen Judgment · 1 October 2020 · Deduction where costs also benefit a third party
  17. C-791/18 Stichting Schoonzicht Judgment · 17 September 2020 · Single-step adjustment of input tax on first use of capital goods
  18. C-837/19 Super Bock Bebidas Order · 17 September 2020 · Standstill exclusions on accommodation, meals, cars and fuel from the date of accession
  19. C-312/19 Valstybinė mokesčių inspekcija (Joint activity agreement) Judgment · 16 September 2020 · Which partner is the taxable person under a joint activity agreement
  20. C-528/19 Mitteldeutsche Hartstein-Industrie Judgment · 16 September 2020 · Input tax on infrastructure works carried out for a municipality
  21. C-610/19 Vikingo Fővállalkozó Order · 3 September 2020 · Refusal of deduction where invoices are held implausible in a supply chain
  22. C-611/19 Crewprint Order · 3 September 2020 · Fraud cannot be inferred from contractual structure, subcontracting chains or personal links
  23. C-424/19 UR (Liability of lawyers to VAT) Judgment · 16 July 2020 · Lawyers as taxable persons and the limits of res judicata
  24. C-716/18 AJPF Caraş-Severin and DGRFP Timişoara Judgment · 9 July 2020 · Ancillary real estate transactions and the small enterprise threshold
  25. C-374/19 Finanzamt Bad Neuenahr-Ahrweiler Judgment · 9 July 2020 · Adjustment of deduction where taxed use of mixed-use capital goods ceases
  26. C-835/18 Terracult Judgment · 2 July 2020 · Correcting invoices after a final tax assessment where reverse charge applied
  27. C-215/19 Veronsaajien oikeudenvalvontayksikkö (Computing centre services) Judgment · 2 July 2020 · VAT treatment of colocation centre services
  28. C-231/19 Blackrock Investment Management (UK) Judgment · 2 July 2020 · Fund management exemption and a single supply used for mixed fund portfolios
  29. C-276/18 KrakVet Marek Batko Judgment · 18 June 2020 · Distance selling, when goods are transported "on behalf of the supplier"
  30. C-43/19 Vodafone Portugal Judgment · 11 June 2020 · Early termination charges under minimum tie-in contracts
  31. C-146/19 SCT Judgment · 11 June 2020 · Bad debt relief where the claim was not lodged in the debtor's insolvency
  32. C-242/19 CHEP Equipment Pooling Judgment · 11 June 2020 · Cross-border refund where the claimant should have been VAT registered
  33. C-430/19 C.F. (Tax inspection) Judgment · 4 June 2020 · Access to the audit file and evidence beyond the invoice
  34. C-684/18 World Comm Trading Gfz Judgment · 28 May 2020 · Adjustment of input tax following volume discounts
  35. C-446/18 Agrobet CZ Judgment · 14 May 2020 · Withholding an undisputed portion of excess VAT during a tax inspection
  36. C-276/19 Commission v United Kingdom (VAT – Scheme applicable to futures markets) Judgment · 14 May 2020 · Extending a pre-1978 derogation without fresh notification
  37. C-547/18 Dong Yang Electronics Judgment · 7 May 2020 · Whether a subsidiary is a fixed establishment of its foreign parent
  38. C-661/18 CTT - Correios de Portugal Judgment · 30 April 2020 · Changing the input tax apportionment method after the final pro rata is fixed
  39. C-258/19 EUROVIA Judgment · 30 April 2020 · Jurisdiction over deduction on pre-accession supplies
  40. C-756/19 Ramada Storax Order · 29 April 2020 · Bad debt relief cannot be refused because the insolvency was declared abroad
  41. C-13/18 Sole-Mizo and Dalmandi Mezőgazdasági Judgment · 23 April 2020 · Interest on excess deductible VAT withheld in breach of EU law
  42. C-401/18 Herst Judgment · 23 April 2020 · Ascribing the intra-Community transport in a fuel chain under duty suspension
  43. C-94/19 San Domenico Vetraria Judgment · 11 March 2020 · Secondment of staff at cost as a supply for consideration
  44. C-211/18 Idealmed III Judgment · 5 March 2020 · Private hospitals and comparable social conditions
  45. C-48/19 X (VAT exemption for telephone consultations) Judgment · 5 March 2020 · Telephone health advice and the medical care exemption
  46. C-75/18 Vodafone Magyarország Judgment · 3 March 2020 · Progressive turnover taxes and the prohibition on other turnover taxes
  47. C-630/19 PAGE International Order · 26 February 2020 · A partial deduction on food costs is compatible with the standstill clause
  48. C-292/19 Porr Építési Kft. Order · 29 January 2020 · Definitively irrecoverable debts must give a reduction of the taxable amount

2019 · 48 cases

  1. C-707/18 Amărăşti Land Investment Judgment · 19 December 2019 · Land registration costs borne by the purchaser as a deemed supply to the vendor
  2. C-715/18 Segler-Vereinigung Cuxhaven Judgment · 19 December 2019 · Reduced rate and the letting of boat moorings
  3. C-400/18 Infohos Judgment · 20 November 2019 · Cost sharing groups supplying non-members as well as members
  4. C-520/19 Armostav Místek Order · 14 November 2019 · Reference dismissed for want of factual context and any link to the Charter
  5. C-692/17 Paulo Nascimento Consulting Judgment · 17 October 2019 · Assignment of a position in enforcement proceedings and the credit exemption
  6. C-653/18 Unitel Judgment · 17 October 2019 · Export exemption where the actual customer is not identified
  7. C-4/18 Winterhoff and Eisenbeis Judgment · 16 October 2019 · Postal exemption for private operators formally serving court documents
  8. C-189/18 Glencore Agriculture Hungary Judgment · 16 October 2019 · Findings made against suppliers, and the conditions for using them against the customer
  9. C-573/18 C and C (VAT and agricultural subsidies) Judgment · 9 October 2019 · Subsidies from a producer organisation's operational fund as consideration
  10. C-47/19 Finanzamt Hamburg-Barmbek-Uhlenhorst Order · 7 October 2019 · Surfing and sailing tuition is not school education for the exemption
  11. C-42/18 Cardpoint Judgment · 3 October 2019 · VAT treatment of cash point operation services
  12. C-329/18 Altic Judgment · 3 October 2019 · Food traceability duties and the right to deduct
  13. C-700/17 Peters Judgment · 18 September 2019 · Medical care exemption without a doctor and patient relationship
  14. C-145/18 Regards Photographiques Judgment · 5 September 2019 · Reduced rate for photographs as works of art
  15. C-71/18 KPC Herning Judgment · 4 September 2019 · Sale of land with an existing building intended for demolition
  16. C-388/18 B (Turnover of a dealer in second-hand vehicles) Judgment · 29 July 2019 · Turnover threshold for small enterprises where the margin scheme applies
  17. C-26/18 Federal Express Corporation Deutsche Niederlassung Judgment · 10 July 2019 · Place of import VAT where customs irregularities occur in a transit Member State
  18. C-273/18 Kuršu zeme Judgment · 10 July 2019 · Refusing deduction in a supply chain requires proof of an undue tax advantage
  19. C-242/18 UniCredit Leasing Judgment · 3 July 2019 · Reduction of the taxable amount on termination of a finance lease
  20. C-316/18 The Chancellor, Masters and Scholars of the University of Cambridge Judgment · 3 July 2019 · Costs of managing an endowment fund are not deductible overheads
  21. C-597/17 Belgisch Syndicaat van Chiropraxie and Others Judgment · 27 June 2019 · Medical exemption for unregulated professions and reduced rates for aesthetic treatments
  22. C-291/18 Grup Servicii Petroliere Judgment · 20 June 2019 · Whether offshore jackup drilling rigs are vessels used for navigation on the high seas
  23. C-420/18 IO (VAT – Activities of a member of a supervisory board) Judgment · 13 June 2019 · Whether a supervisory board member acts independently
  24. C-185/18 Oro Efectivo Judgment · 12 June 2019 · Non-harmonised transfer duty on purchases of gold from private individuals
  25. C-10/19 Wilo Salmson France Order · 5 June 2019 · Refund reference struck out for failing to explain the factual and legal context
  26. C-235/18 Vega International Car Transport and Logistic Judgment · 15 May 2019 · Fuel cards as an exempt grant of credit
  27. C-566/17 Związek Gmin Zagłębia Miedziowego Judgment · 8 May 2019 · Apportionment of input tax where national law provides no method
  28. C-568/17 Geelen Judgment · 8 May 2019 · Place of supply of live interactive webcam entertainment
  29. C-712/17 EN.SA. Judgment · 8 May 2019 · Circular fictitious invoicing, liability under Article 203 and proportionality of penalties
  30. C-127/18 A-PACK CZ Judgment · 8 May 2019 · Bad debt relief where the insolvent debtor has lost taxable person status
  31. C-9/19 Mitliv Exim Order · 8 May 2019 · Reference on ne bis in idem and VAT fraud rejected for want of a factual account
  32. C-133/18 Sea Chefs Cruise Services Judgment · 2 May 2019 · Nature of the one-month deadline for additional information in cross-border refund claims
  33. C-224/18 Budimex Judgment · 2 May 2019 · Time of supply of construction works and formal acceptance by the client
  34. C-225/18 Grupa Lotos Judgment · 2 May 2019 · Standstill clause and the block on deducting VAT on accommodation and catering
  35. C-265/18 Jarmuškienė Judgment · 2 May 2019 · Small enterprise threshold and a single supply of two properties
  36. C-691/17 PORR Építési Kft. Judgment · 11 April 2019 · Deduction refused where reverse charge should have applied
  37. C-214/18 PSM K Judgment · 10 April 2019 · Whether statutory fees are treated as VAT inclusive
  38. C-275/18 Vinš Judgment · 28 March 2019 · Export exemption and placing goods under the export customs procedure
  39. C-201/18 Mydibel Judgment · 27 March 2019 · Adjustment of input tax on a sale and lease back of buildings
  40. C-449/17 A & G Fahrschul-Akademie Judgment · 14 March 2019 · Driving school tuition and the education exemption
  41. C-647/17 Srf konsulterna Judgment · 13 March 2019 · Place of supply of admission to educational seminars
  42. C-278/18 Sequeira Mesquita Judgment · 28 February 2019 · Letting exemption applied to transfer of the use of vineyards
  43. C-531/17 Vetsch Int. Transporte Judgment · 14 February 2019 · Import exemption under customs procedure 42 and downstream fraud
  44. C-562/17 Nestrade Judgment · 14 February 2019 · Time limit for correcting invoices in a Thirteenth Directive refund claim
  45. C-434/17 Human Operator Judgment · 13 February 2019 · Retroactive application of a derogation authorising reverse charge
  46. C-165/17 Morgan Stanley & Co International Judgment · 24 January 2019 · Deductible proportion of a branch serving its foreign principal establishment
  47. C-310/16 Dzivev and Others Judgment · 17 January 2019 · Unlawfully authorised telephone intercepts in VAT fraud prosecutions
  48. C-410/17 A Judgment · 10 January 2019 · Demolition and dismantling contracts as barter transactions

2018 · 47 cases

  1. C-414/17 AREX CZ Judgment · 19 December 2018 · Ascribing the transport in chain supplies of excise goods
  2. C-422/17 Skarpa Travel Judgment · 19 December 2018 · VAT on payments on account under the travel agents' margin scheme
  3. C-552/17 Alpenchalets Resorts Judgment · 19 December 2018 · Accommodation-only supplies under the travel agents' margin scheme
  4. C-17/18 Mailat Judgment · 19 December 2018 · Letting a fully equipped business as a transfer of a going concern
  5. C-51/18 Commission v Austria Judgment · 19 December 2018 · VAT treatment of the artist's resale royalty
  6. C-491/18 Mennica Wrocławska Order · 13 December 2018 · An error in describing the goods on an invoice does not defeat deduction
  7. C-672/17 Tratave Judgment · 6 December 2018 · Prior notice to the debtor as a condition for reducing the taxable amount
  8. C-264/17 Mensing Judgment · 29 November 2018 · Margin scheme for works of art acquired intra-Community from the artist
  9. C-548/17 baumgarten sports & more Judgment · 29 November 2018 · Chargeability of commission paid in conditional instalments
  10. C-295/17 Meo - Serviços de Comunicações e Multimédia Judgment · 22 November 2018 · Early termination charges as consideration for a supply
  11. C-648/16 Fontana Judgment · 21 November 2018 · Assessing VAT on turnover estimated by sector studies
  12. C-664/16 Vădan Judgment · 21 November 2018 · Proving input tax without invoices
  13. C-495/17 Cartrans Spedition Judgment · 8 November 2018 · Proving export for the exemption of transport services, TIR carnet versus customs declaration
  14. C-502/17 C&D Foods Acquisition Judgment · 8 November 2018 · Deduction on an abandoned sale of shares in a sub-subsidiary
  15. C-528/17 Božičevič Ježovnik Judgment · 25 October 2018 · Import VAT exemption under customs procedure 42 and the importer's good faith
  16. C-153/17 Volkswagen Financial Services (UK) Judgment · 18 October 2018 · Residual input tax on vehicle hire purchase, apportionment method
  17. C-249/17 Ryanair Judgment · 17 October 2018 · Deduction of deal costs on an abortive takeover
  18. C-69/17 Siemens Gamesa Renewable Energy România Judgment · 12 September 2018 · Deduction of VAT on acquisitions made while the taxpayer was declared inactive
  19. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Head office and branch as a single taxable person for deduction
  20. C-475/17 Viking Motors and Others Judgment · 7 August 2018 · Local sales tax and the prohibition on turnover taxes
  21. C-5/17 DPAS Judgment · 25 July 2018 · Direct debit administration is not an exempt payment transaction
  22. C-140/17 Gmina Ryjewo Judgment · 25 July 2018 · Adjustment of input tax where a public body changes the use of capital goods
  23. C-154/17 E LATS Judgment · 11 July 2018 · Margin scheme and second-hand goods containing precious metals
  24. C-544/16 Marcandi Judgment · 5 July 2018 · Sale of bid credits for online auctions as a separate supply of services
  25. C-320/17 Marle Participations Judgment · 5 July 2018 · Letting of a building as involvement in a subsidiary's management
  26. C-364/17 Varna Holideis Judgment · 27 June 2018 · Jurisdiction over adjustment where the supply predates accession
  27. C-459/17 SGI and Valériane Judgment · 27 June 2018 · Deduction where no actual supply took place
  28. C-108/17 Enteco Baltic Judgment · 20 June 2018 · Import VAT exemption where the import is followed by an intra-Community supply
  29. C-665/16 Gmina Wrocław Judgment · 13 June 2018 · Expropriation of municipal land against compensation as a supply of goods
  30. C-421/17 Polfarmex Judgment · 13 June 2018 · Transfer of property as consideration for a share buy-back
  31. C-660/16 Kollroß and Wirtl Judgment · 31 May 2018 · Input VAT on advance payments for goods never delivered
  32. C-566/16 Vámos Judgment · 17 May 2018 · Retroactive election into the small enterprise exemption
  33. C-574/15 Scialdone Judgment · 2 May 2018 · Criminal thresholds for late payment of declared VAT
  34. C-81/17 Zabrus Siret Judgment · 26 April 2018 · Correcting VAT returns for periods already audited
  35. C-580/16 Firma Hans Bühler Judgment · 19 April 2018 · Triangulation simplification, identification in the dispatch Member State and late recapitulative statements
  36. C-8/17 Biosafe - Indústria de Reciclagens Judgment · 12 April 2018 · Start of the deduction period for additional VAT charged on rectified invoices
  37. C-532/16 SEB bankas Judgment · 11 April 2018 · Adjustment of a deduction that was never available
  38. C-533/16 Volkswagen Judgment · 21 March 2018 · Start of the limitation period for refunds where VAT is invoiced years late
  39. C-159/17 Dobre Judgment · 7 March 2018 · Deduction after revocation of VAT identification
  40. C-307/16 Pieńkowski Judgment · 28 February 2018 · Retail export exemption and conditions imposed on the vendor
  41. C-387/16 Nidera Judgment · 28 February 2018 · Reduction of default interest on late VAT refunds
  42. C-672/16 IMOFLORESMIRA - INVESTIMENTOS IMOBILIÁRIOS Judgment · 28 February 2018 · Adjustment of input tax on vacant property held for taxable letting
  43. C-396/16 T-2 Judgment · 22 February 2018 · Adjustment of input tax after a court-approved arrangement with creditors
  44. C-182/17 Nagyszénás Településszolgáltatási Nonprofit Kft. Judgment · 22 February 2018 · A municipal company performing public tasks under contract is taxable
  45. C-628/16 Kreuzmayr Judgment · 21 February 2018 · Ascribing the transport in a chain supply and deduction of wrongly invoiced VAT
  46. C-380/16 Commission v Germany Judgment · 8 February 2018 · Travel agents' margin scheme excluded for business customers and applied on a global base
  47. C-463/16 Stadion Amsterdam Judgment · 18 January 2018 · Single VAT rate for a composite supply

2017 · 53 cases

  1. C-462/16 Boehringer Ingelheim Pharma Judgment · 20 December 2017 · Statutory discounts to private health insurers and the taxable amount
  2. C-305/16 Avon Cosmetics Judgment · 14 December 2017 · Direct selling through unregistered resellers and the scope of an Article 27 derogation
  3. C-246/16 Di Maura Judgment · 23 November 2017 · Bad debt relief and the length of insolvency proceedings
  4. C-427/16 CHEZ Elektro Bulgaria and FrontEx International Judgment · 23 November 2017 · VAT as an inseparable part of lawyers' minimum fees
  5. C-314/17 „Geocycle Bulgaria“ Order · 23 November 2017 · The same VAT cannot be collected twice on a single supply under reverse charge
  6. C-251/16 Cussens and Others Judgment · 22 November 2017 · Direct application of the abuse of rights principle without national transposition
  7. C-615/16 Kerr Order · 21 November 2017 · When an intermediary's activity counts as negotiation of securities transactions
  8. C-308/16 Kozuba Premium Selection Judgment · 16 November 2017 · Meaning of first occupation and conversion of buildings
  9. C-374/16 Geissel Judgment · 15 November 2017 · Meaning of "address" on an invoice for input tax deduction
  10. C-507/16 Entertainment Bulgaria System Judgment · 15 November 2017 · Deduction where registration is only for cross-border services and the small enterprise exemption applies
  11. C-499/16 AZ Judgment · 9 November 2017 · Shelf life as a criterion for the reduced rate on pastry goods
  12. C-552/16 Wind Inovation 1 Judgment · 9 November 2017 · Deemed supply on deregistration of a company in liquidation
  13. C-298/16 Ispas Judgment · 9 November 2017 · Access to the inspection file in a VAT assessment, and what has to be handed over
  14. C-90/16 The English Bridge Union Judgment · 26 October 2017 · Meaning of sport in the exemption for services closely linked to sport
  15. C-534/16 BB construct Judgment · 26 October 2017 · Guarantee required on VAT registration where the director has links to a company with tax debts
  16. C-101/16 Paper Consult Judgment · 19 October 2017 · Deduction refused because the supplier was declared an inactive taxpayer
  17. C-303/16 Solar Electric Martinique Judgment · 19 October 2017 · Jurisdiction over VAT questions arising in the French overseas departments
  18. C-262/16 Shields & Sons Partnership Judgment · 12 October 2017 · Exclusion of a farmer from the flat-rate scheme
  19. C-404/16 Lombard Ingatlan Lízing Judgment · 12 October 2017 · Reduction of the taxable amount on termination of a finance lease
  20. C-549/16 Palais Kaiserkron Order · 12 October 2017 · A proportional registration duty on commercial leases may coexist with VAT
  21. C-164/16 Mercedes-Benz Financial Services UK Judgment · 4 October 2017 · Leasing with an option to purchase, goods or services
  22. C-273/16 Federal Express Europe Judgment · 4 October 2017 · Exemption of transport services ancillary to exempt imports
  23. C-326/15 DNB Banka Judgment · 21 September 2017 · Cost sharing exemption confined to public interest activities
  24. C-605/15 Aviva Judgment · 21 September 2017 · Cost sharing groups confined to public interest activities
  25. C-616/15 Commission v Germany Judgment · 21 September 2017 · Scope of the cost sharing exemption for independent groups of persons
  26. C-441/16 SMS Group Judgment · 21 September 2017 · Refund of import VAT where the intended transaction never happens
  27. C-132/16 Iberdrola Inmobiliaria Real Estate Investments Judgment · 14 September 2017 · Deduction on works to infrastructure owned by a third party
  28. C-386/16 Toridas Judgment · 26 July 2017 · Ascribing the single intra-Community transport in a chain supply
  29. C-633/15 London Borough of Ealing Judgment · 13 July 2017 · Sports exemption and the distortion of competition condition for public bodies
  30. C-254/16 Glencore Agriculture Hungary Judgment · 6 July 2017 · Default interest where a VAT refund is delayed by a tax investigation
  31. C-392/16 Marcu Judgment · 6 July 2017 · Retroactive VAT registration and access to the reverse charge
  32. C-288/16 L.Č. Judgment · 29 June 2017 · Exemption for transport services subcontracted to another carrier
  33. C-26/16 Santogal M-Comércio e Reparação de Automóveis Judgment · 14 June 2017 · Exemption for intra-Community supplies of new means of transport
  34. C-38/16 Compass Contract Services Judgment · 14 June 2017 · Different transitional limitation periods for repayment and deduction claims
  35. C-571/15 Wallenborn Transports Judgment · 1 June 2017 · Import VAT on goods removed from customs supervision in a free zone
  36. C-624/15 Litdana Judgment · 18 May 2017 · Good faith and the second-hand margin scheme
  37. C-154/16 Latvijas Dzelzceļš Judgment · 18 May 2017 · Import VAT on goods destroyed under external transit
  38. C-36/16 Posnania Investment Judgment · 11 May 2017 · Transfer of land in settlement of tax arrears is not a supply for consideration
  39. C-286/16 Exmitiani Order · 11 May 2017 · No jurisdiction over VAT assessments for periods before accession
  40. C-274/15 Commission v Luxembourg Judgment · 4 May 2017 · Cost sharing groups, scope of the exemption and members' deduction rights
  41. C-699/15 Brockenhurst College Judgment · 4 May 2017 · Training restaurant and student performances as supplies closely related to education
  42. C-33/16 A Judgment · 4 May 2017 · Exemption for cargo handling supplied through subcontractors
  43. C-564/15 Farkas Judgment · 26 April 2017 · Reverse charge applied to the wrong transaction, deduction and penalty
  44. C-493/15 Identi Judgment · 16 March 2017 · Discharge of VAT debts in personal bankruptcy
  45. C-211/16 Bimotor Judgment · 16 March 2017 · A cap on offsetting tax debts against VAT credits is permissible if full recovery remains possible
  46. C-573/15 Oxycure Belgium Judgment · 9 March 2017 · Reduced rate for oxygen concentrators and the limits of fiscal neutrality
  47. C-390/15 RPO Judgment · 7 March 2017 · Reduced rate for e-books supplied electronically
  48. C-592/15 British Film Institute Judgment · 15 February 2017 · No direct effect for the cultural services exemption
  49. C-21/16 Euro Tyre Judgment · 9 February 2017 · VIES registration of the customer and the intra-Community supply exemption
  50. C-344/15 National Roads Authority Judgment · 19 January 2017 · Public bodies and significant distortions of competition on toll roads
  51. C-471/15 Sjelle Autogenbrug Judgment · 18 January 2017 · Margin scheme for parts salvaged from end-of-life vehicles
  52. C-37/16 SAWP Judgment · 18 January 2017 · Private copying levies are outside the scope of VAT
  53. C-28/16 MVM Order · 12 January 2017 · Deduction by a holding company managing subsidiaries free of charge

2016 · 33 cases

  1. C-446/15 Signum Alfa Sped Order · 15 December 2016 · Doubts about who really performed the service do not by themselves defeat deduction
  2. C-378/15 Mercedes Benz Italia Judgment · 14 December 2016 · Turnover-based deductible proportion applied to all acquisitions, and identifying incidental financial transactions
  3. C-208/15 Stock ‘94 Judgment · 8 December 2016 · Tied vendor finance as part of a single supply of goods
  4. C-453/15 A and B Judgment · 8 December 2016 · Place of supply of greenhouse gas emission allowances as "similar rights"
  5. C-432/15 Baštová Judgment · 10 November 2016 · Race prize money, deduction and the reduced rate for sporting facilities
  6. C-24/15 Plöckl Judgment · 20 October 2016 · Exemption of an intra-Community transfer without a destination VAT number
  7. C-340/15 Nigl and Others Judgment · 12 October 2016 · Independence of associated partnerships and access to the flat-rate scheme for farmers
  8. C-412/15 TMD Judgment · 5 October 2016 · Scope of the exemption for supplies of human blood, industrial plasma
  9. C-576/15 Maya Marinova Judgment · 5 October 2016 · Estimated assessment where supplies and revenue are concealed
  10. C-516/14 Barlis 06 - Investimentos Imobiliários e Turísticos Judgment · 15 September 2016 · Invoice descriptions and refusal of deduction
  11. C-518/14 Senatex Judgment · 15 September 2016 · Retroactive effect of invoice correction
  12. C-400/15 Landkreis Potsdam-Mittelmark Judgment · 15 September 2016 · Scope of the German 10% derogation and non-economic use
  13. C-543/14 Ordre des barreaux francophones et germanophone and Others Judgment · 28 July 2016 · VAT on lawyers' services and access to justice
  14. C-332/15 Astone Judgment · 28 July 2016 · Deduction refused where formal obligations are fraudulently ignored
  15. C-55/16 Evo Bus Order · 30 June 2016 · Proof of payment cannot be required from a non established refund claimant
  16. C-11/15 Český rozhlas Judgment · 22 June 2016 · Public broadcasting funded by a statutory licence fee is outside the scope of VAT
  17. C-267/15 Gemeente Woerden Judgment · 22 June 2016 · Full deduction where a building is sold below cost price
  18. C-393/15 ESET Order · 21 June 2016 · A branch may deduct input tax used for its head office taxed transactions abroad
  19. C-186/15 Kreissparkasse Wiedenbrück Judgment · 16 June 2016 · Rounding up the deductible proportion under a derogating method
  20. C-229/15 Mateusiak Judgment · 16 June 2016 · Taxation of business assets retained on cessation of activity
  21. C-332/14 Wolfgang und Dr. Wilfried Rey Grundstücksgemeinschaft Judgment · 9 June 2016 · Change of partial exemption method and adjustment of deductions on mixed-use buildings
  22. C-226/14 Eurogate Distribution and DHL Hub Leipzig Judgment · 2 June 2016 · Import VAT where a customs debt arises from a procedural breach on re-exported goods
  23. C-263/15 Lajvér Judgment · 2 June 2016 · Economic activity of a non-profit company charging modest operating fees
  24. C-550/14 Envirotec Denmark Judgment · 26 May 2016 · Reverse charge on gold material, scrap ingots of 325 thousandths or greater
  25. C-607/14 Bookit Judgment · 26 May 2016 · Card handling fees and the payments exemption
  26. C-130/15 National Exhibition Centre Judgment · 26 May 2016 · Card handling booking fees and the payments exemption
  27. C-520/14 Gemeente Borsele and Staatssecretaris van Financiën Judgment · 12 May 2016 · Municipal school transport and the meaning of economic activity
  28. C-128/14 Het Oudeland Beheer Judgment · 28 April 2016 · Valuing a self-supply of an office building held under a long lease
  29. C-555/15 Gabarel Order · 14 April 2016 · Osteopathy provided by a physiotherapist may fall within the medical care exemption
  30. C-546/14 Degano Trasporti Judgment · 7 April 2016 · Partial payment of VAT debts in an arrangement with creditors
  31. C-40/15 Aspiro Judgment · 17 March 2016 · Outsourced insurance claims handling and the insurance exemption
  32. C-22/15 Commission v Netherlands Judgment · 25 February 2016 · Dutch exemption for berths and boat storage went beyond the sporting exemption
  33. C-335/14 Les Jardins de Jouvence Judgment · 21 January 2016 · Welfare exemption for a profit-making serviced residence for the elderly

2015 · 41 cases

  1. C-250/14 Air France-KLMand Hop!Brit-Air Judgment · 23 December 2015 · VAT on unused air tickets and no-show revenue
  2. C-419/14 WebMindLicenses Judgment · 17 December 2015 · Offshore licensing of website know-how and abuse of rights
  3. C-595/13 Fiscale Eenheid X Judgment · 9 December 2015 · Real estate funds as special investment funds and the limits of "management"
  4. C-174/14 Saudaçor Judgment · 29 October 2015 · When a regional health services company counts as a body governed by public law
  5. C-126/14 Sveda Judgment · 22 October 2015 · Deduction on assets provided free to the public as a means of attracting customers
  6. C-185/14 EasyPay and Finance Engineering Judgment · 22 October 2015 · Exclusive right to pay pensions by postal money order
  7. C-264/14 Hedqvist Judgment · 22 October 2015 · VAT treatment of bitcoin exchange transactions
  8. C-277/14 PPUH Stehcemp Judgment · 22 October 2015 · Deduction where the invoicing supplier is treated as non-existent
  9. C-120/15 Kovozber Order · 21 October 2015 · Interest on a delayed VAT refund cannot wait for the tax inspection to end
  10. C-424/14 Balogh Order · 30 September 2015 · Declaring the start of an activity below the small-business threshold, and the fine for not doing so
  11. C-276/14 Gmina Wrocław Judgment · 29 September 2015 · Independence of municipal budgetary entities as taxable persons
  12. C-105/14 Taricco and Others Judgment · 8 September 2015 · Criminal limitation periods and the duty to punish serious VAT fraud
  13. C-526/13 Fast Bunkering Klaipėda Judgment · 3 September 2015 · Bunkering exemption and supplies through intermediaries acting in their own name
  14. C-463/14 Asparuhovo Lake Investment Company Judgment · 3 September 2015 · Retainer contracts as a supply of services and when tax becomes chargeable
  15. C-584/13 Mapfre asistencia and Mapfre warranty Judgment · 16 July 2015 · Extended warranties on second-hand cars as insurance transactions
  16. C-108/14 Larentia + Minerva and Marenave Schiffahrt Judgment · 16 July 2015 · Holding company input tax and the scope of VAT grouping
  17. C-82/14 Nuova Invincibile Order · 15 July 2015 · An earthquake relief measure reducing VAT by 90 per cent is contrary to the directive
  18. C-123/14 Itales Order · 15 July 2015 · Deduction cannot be refused for unproven origin of the goods without evidence of fraud
  19. C-159/14 Koela-N Order · 15 July 2015 · Deduction where goods go straight to the final customer, and what proves knowledge of fraud
  20. C-144/14 Cabinet Medical Veterinar Dr. Tomoiagă Andrei Judgment · 9 July 2015 · Retroactive VAT assessment on veterinary services and duty to register a taxable person of the authority's own motion
  21. C-183/14 Salomie and Oltean Judgment · 9 July 2015 · Retrospective taxation of property sales and deduction before VAT registration
  22. C-331/14 Trgovina Prizma Judgment · 9 July 2015 · Sale of land held as private assets by a sole trader
  23. C-209/14 NLB Leasing Judgment · 2 July 2015 · Repossession under a finance lease and reduction of the taxable amount
  24. C-334/14 De Fruytier Judgment · 2 July 2015 · Medical exemption for self-employed transport of organs and samples
  25. C-187/14 DSV Road Judgment · 25 June 2015 · Import VAT deduction by the carrier under a transit procedure
  26. C-256/14 Lisboagás GDL Judgment · 11 June 2015 · Municipal land use taxes passed on by a gas concessionaire belong in the taxable amount
  27. C-678/13 Commission v Poland Judgment · 4 June 2015
  28. C-161/14 Commission v United Kingdom Judgment · 4 June 2015 · Reduced rate on energy-saving materials outside the social policy categories
  29. C-97/14 SMK Judgment · 30 April 2015 · Place of supply of contract work on goods and the requirement that the goods leave
  30. C-16/14 Property Development Company Judgment · 23 April 2015 · Taxable amount on self-supply of a self-constructed building
  31. C-111/14 GST - Sarviz Germania Judgment · 23 April 2015 · Reverse charge applied in error where the supplier had a fixed establishment
  32. C-114/14 Commission v Sweden Judgment · 21 April 2015 · Public postal services exemption in a fully liberalised market
  33. C-42/14 Wojskowa Agencja Mieszkaniowa w Warszawie Judgment · 16 April 2015 · Utilities and service charges recharged by a landlord to tenants
  34. C-499/13 Macikowski Judgment · 26 March 2015 · Obligations of the court enforcement officer as paying agent on compulsory sales
  35. C-594/13 ‘go fair’ Zeitarbeit Judgment · 12 March 2015 · Temporary staffing agencies and the welfare exemption
  36. C-479/13 Commission v France Judgment · 5 March 2015 · A digital book is an electronically supplied service, and the reduced rate does not reach it
  37. C-502/13 Commission v Luxembourg Judgment · 5 March 2015 · The same reduced rate question, with a super-reduced rate on top
  38. C-144/13 VDP Dental Laboratory and Others Judgment · 26 February 2015 · Exemption of dental prostheses on intra-Community acquisition and importation
  39. C-72/13 Gmina Wrocław Order · 26 February 2015 · A municipality sales and contributions in kind may be subject to VAT
  40. C-662/13 Surgicare Judgment · 12 February 2015 · Mandatory national anti-abuse procedure and VAT
  41. C-55/14 Régie communale autonome du stade Luc Varenne Judgment · 22 January 2015 · Making a football stadium available, letting or taxable service

2014 · 31 cases

  1. C-639/13 Commission v Poland Judgment · 18 December 2014 · Reduced rate on fire protection goods breaches the VAT Directive
  2. C-131/13 Schoenimport Italmoda Mariano Previti and Others Judgment · 18 December 2014 · Refusing deduction, exemption and refund for known evasion without a national rule
  3. C-590/13 Idexx Laboratories Italia Judgment · 11 December 2014 · Formal versus substantive requirements for deduction under the reverse charge
  4. C-605/12 Welmory Judgment · 16 October 2014 · Fixed establishment of the recipient of services
  5. C-492/13 Traum Judgment · 9 October 2014 · Evidence required for intra-Community supply exemption
  6. C-446/13 Fonderie 2A Judgment · 2 October 2014 · Place of supply where goods are finished in the customer's Member State before delivery
  7. C-7/13 Skandia America (USA), filial Sverige Judgment · 17 September 2014 · Services from a third country head office to a branch inside a VAT group
  8. C-219/13 K Judgment · 11 September 2014 · Reduced rate for books limited to paper format
  9. C-92/13 Gemeente ‘s-Hertogenbosch Judgment · 10 September 2014 · Self-supply charge on a building used mainly for public authority activities
  10. C-589/12 GMAC UK Judgment · 3 September 2014 · Direct effect of bad debt relief where national law exempts the resale
  11. C-272/13 Equoland Judgment · 17 July 2014 · Virtual placement in a VAT warehouse and double collection of import VAT
  12. C-438/13 BCR Leasing IFN Judgment · 17 July 2014 · Unrecovered leased goods after termination as a deemed supply
  13. C-654/13 Delphi Hungary Autóalkatrész Gyártó Order · 17 July 2014 · Interest on VAT locked up by a national condition contrary to EU law
  14. C-183/13 Banco Mais Judgment · 10 July 2014 · Turnover-based deduction proportion for motor vehicle leasing
  15. C-461/12 Granton Advertising Judgment · 12 June 2014 · VAT treatment of discount cards
  16. C-500/13 Gmina Międzyzdroje Order · 5 June 2014 · Ten-year capital goods adjustment period and the refusal of a one-off adjustment
  17. C-337/13 Almos Agrárkülkereskedelmi Judgment · 15 May 2014 · Reduction of the taxable amount where the price is not paid
  18. C-151/13 Le Rayon d’Or Judgment · 27 March 2014 · Lump-sum public funding as consideration for care services
  19. C-139/12 Caixa d’Estalvis i Pensions de Barcelona Judgment · 20 March 2014 · Indirect tax on share acquisitions in property-rich companies
  20. C-366/12 Klinikum Dortmund Judgment · 13 March 2014 · Exemption for drugs dispensed during outpatient care
  21. C-464/12 ATP PensionService Judgment · 13 March 2014 · Occupational pension funds as special investment funds
  22. C-599/12 Jetair and BTWE Travel4you Judgment · 13 March 2014 · Standstill taxation of travel agents' services for journeys outside the EU
  23. C-107/13 FIRIN Judgment · 13 March 2014 · Adjustment of VAT deducted on a prepayment where the supply never happens
  24. C-204/13 Malburg Judgment · 13 March 2014 · Deduction by a partner on assets provided free of charge to a new partnership
  25. C-606/12 Dresser-Rand Judgment · 6 March 2014 · Return of goods as a condition for the work on goods exception to deemed transfers
  26. C-454/12 Pro Med Logistik and Pongratz Judgment · 27 February 2014 · Selective reduced rate for taxi but not minicab transport
  27. C-18/13 Maks Pen Judgment · 13 February 2014 · Deduction refused where the invoiced supplier did not make the supply
  28. C-323/12 E.ON Global Commodities Judgment · 6 February 2014 · Effect of a retained tax representative on Eighth Directive refunds
  29. C-424/12 Fatorie Judgment · 6 February 2014 · Deduction where reverse charge VAT is wrongly paid to the supplier
  30. C-33/13 Jagiełło Order · 6 February 2014 · Deduction refused because the invoice issuer was a front company
  31. C-300/12 Ibero Tours Judgment · 16 January 2014 · An intermediary agent discount does not reduce its own taxable amount

2013 · 64 cases

  1. C-174/12 Hirmann Judgment · 19 December 2013 · Issuer liability for a misleading prospectus and the capital maintenance rules
  2. C-495/12 Bridport and West Dorset Golf Club Judgment · 19 December 2013 · Sports exemption and green fees charged to non-members
  3. C-563/12 BDV Hungary Trading Judgment · 19 December 2013 · Time-limits for goods to leave the EU on export supplies
  4. C-618/11 TVI Judgment · 5 December 2013 · Inclusion of a national screening tax in the taxable amount
  5. C-319/12 MDDP Judgment · 28 November 2013 · Exemption for commercial providers of education and the right to deduct
  6. C-494/12 Dixons Retail Judgment · 21 November 2013 · Goods handed over against a fraudulently used bank card
  7. C-249/12 Tulică and Plavoşin Judgment · 7 November 2013 · Whether a price agreed without reference to VAT is treated as VAT inclusive
  8. C-431/12 Rafinăria Steaua Română Judgment · 24 October 2013 · Default interest where set-off decisions blocking a VAT refund are annulled
  9. C-440/12 Metropol Spielstätten Judgment · 24 October 2013 · Cumulative VAT and gaming tax on slot machines, and the taxable amount
  10. C-622/11 Pactor Vastgoed Judgment · 10 October 2013 · Who bears the clawback on an adjusted deduction
  11. C-189/11 Commission v Spain Judgment · 26 September 2013 · Scope of the travel agents' special scheme, customer-based approach
  12. C-193/11 Commission v Poland Judgment · 26 September 2013 · The travel agents margin scheme applies on the customer approach, not only to travellers
  13. C-236/11 Commission v Italy Judgment · 26 September 2013 · Travel agents' margin scheme, sale to another travel agent, customer or traveller
  14. C-269/11 Commission v Czech Republic Judgment · 26 September 2013 · Travel agents' margin scheme, traveller approach or customer approach
  15. C-293/11 Commission v Greece Judgment · 26 September 2013 · Travel agents' margin scheme, customer approach or traveller approach
  16. C-296/11 Commission v France Judgment · 26 September 2013 · France was entitled to apply the margin scheme to sales to other travel agents
  17. C-309/11 Commission v Finland Judgment · 26 September 2013 · Finland was entitled to apply the margin scheme to sales to persons other than travellers
  18. C-450/11 Commission v Portugal Judgment · 26 September 2013 · Travel agents' margin scheme, customer approach or traveller approach
  19. C-283/12 Serebryannay vek Judgment · 26 September 2013 · Rent-free use of property in exchange for fitting-out works
  20. C-388/11 Le Crédit Lyonnais Judgment · 12 September 2013 · Foreign branch turnover in the partial exemption fraction
  21. C-210/11 Medicom and Maison Patrice Alard Judgment · 18 July 2013 · Rent-free occupation of company property by managers and the letting exemption
  22. C-26/12 PPG Holdings Judgment · 18 July 2013 · Employer's deduction of VAT on pension fund administration and asset management costs
  23. C-78/12 Evita-K Judgment · 18 July 2013 · Proof of a supply of goods and formal ownership of livestock
  24. C-124/12 AES-3C Maritza East 1 Judgment · 18 July 2013 · Deduction on costs for hired-in staff and the standstill clause
  25. C-273/12 Harry Winston Judgment · 11 July 2013 · Theft of goods from a customs warehouse, customs debt and import VAT
  26. C-572/11 Menidzherski biznes reshenia Order · 4 July 2013 · No deduction on invoices for transactions that never took place, even if the issuer paid the tax
  27. C-155/12 RR Donnelley Global Turnkey Solutions Poland Judgment · 27 June 2013 · Place of supply of complex warehousing services
  28. C-653/11 Newey Judgment · 20 June 2013 · Weight of contractual terms in identifying supplier and recipient
  29. C-219/12 Finanzamt Freistadt Rohrbach Urfahr Judgment · 20 June 2013 · Domestic solar panels as an economic activity
  30. C-259/12 Rodopi-M 91 Judgment · 20 June 2013 · Penalty for belated adjustment following cancellation of an invoice
  31. C-62/12 Kostov Judgment · 13 June 2013 · Occasional transactions by an already registered taxable person
  32. C-125/12 Promociones y Construcciones BJ 200 Judgment · 13 June 2013 · Reverse charge on property sold in insolvency proceedings
  33. C-651/11 X Judgment · 30 May 2013 · Share disposal as a transfer of a going concern
  34. C-169/12 TNT Express Worldwide (Poland) Judgment · 16 May 2013 · Chargeability on transport services cannot be fixed at 30 days after supply
  35. C-191/12 Alakor Gabonatermelő és Forgalmazó Judgment · 16 May 2013 · Refusal to repay VAT already covered by subsidy
  36. C-444/12 Hardimpex Order · 16 May 2013 · An upstream irregularity does not defeat deduction absent proof of knowledge
  37. C-142/12 Marinov Judgment · 8 May 2013 · Taxable amount on retention of goods after deregistration
  38. C-271/12 Petroma Transports and Others Judgment · 8 May 2013 · Late correction of incomplete invoices and the right to deduct
  39. C-480/10 Commission v Sweden Judgment · 25 April 2013 · Restricting VAT grouping to the financial and insurance sector
  40. C-65/11 Commission v Netherlands Judgment · 25 April 2013 · Non-taxable persons may be included in a Dutch VAT group
  41. C-74/11 Commission v Finland Judgment · 25 April 2013
  42. C-86/11 Commission v United Kingdom Judgment · 25 April 2013 · Non-taxable persons may belong to a VAT group
  43. C-95/11 Commission v Denmark Judgment · 25 April 2013 · Denmark was entitled to allow non-taxable persons into a VAT group
  44. C-109/11 Commission v Czech Republic Judgment · 25 April 2013 · Commission fails to prove that Czech VAT grouping admits non-taxable persons
  45. C-138/12 Rusedespred Judgment · 11 April 2013 · Refund of VAT invoiced in error where the customer's deduction has been definitively refused
  46. C-85/11 Commission v Ireland Judgment · 9 April 2013 · Whether non-taxable persons may belong to a VAT group
  47. C-91/12 PFC Clinic Judgment · 21 March 2013 · Exemption for plastic surgery and cosmetic treatments
  48. C-197/12 Commission v France Judgment · 21 March 2013 · France breached the high seas condition for the exemption of vessel-related supplies
  49. C-153/12 Sani treyd Order · 21 March 2013 · Building rights granted in exchange for construction make the tax chargeable at once
  50. C-108/11 Commission v Ireland Judgment · 14 March 2013 · Standstill reduced rates for horses and greyhounds
  51. C-527/11 Ablessio Judgment · 14 March 2013 · Refusal to assign a VAT identification number
  52. C-275/11 GfBk Judgment · 7 March 2013 · Outsourced investment advice as fund management
  53. C-424/11 Wheels Common Investment Fund Trustees and Others Judgment · 7 March 2013 · Defined benefit pension funds and the special investment fund exemption
  54. C-19/12 Efir Judgment · 7 March 2013
  55. C-563/11 Forvards V Order · 28 February 2013 · Deduction and an invoice from a company treated as fictitious
  56. C-617/10 Åkerberg Fransson Judgment · 26 February 2013 · When enforcing VAT brings a national penalty regime within the Charter
  57. C-18/12 Žamberk Judgment · 21 February 2013 · Sports exemption for access to a municipal aquatic park
  58. C-79/12 Mora IPR Judgment · 21 February 2013 · A certificate may be required for deferred payment of import VAT
  59. C-104/12 Becker Judgment · 21 February 2013 · Deduction of criminal defence costs of company directors
  60. C-642/11 Stroy trans Judgment · 31 January 2013 · Asymmetry between invoice issuer's liability and recipient's deduction
  61. C-643/11 LVK Judgment · 31 January 2013 · Asymmetric treatment of issuer and recipient of an invoice where no supply took place
  62. C-224/11 BGŻ Leasing Judgment · 17 January 2013 · Insurance re-invoiced by a lessor with the leasing service
  63. C-360/11 Commission v Spain Judgment · 17 January 2013 · Scope of reduced rates for pharmaceutical products and medical devices
  64. C-543/11 Woningstichting Maasdriel Judgment · 17 January 2013 · When demolished land becomes building land

2012 · 52 cases

  1. C-310/11 Grattan Judgment · 19 December 2012 · No retrospective reduction of the taxable amount under the Second Directive
  2. C-549/11 Orfey Judgment · 19 December 2012 · Payments on account in kind and the taxable amount in barter construction deals
  3. C-395/11 BLV Wohn- und Gewerbebau Judgment · 13 December 2012 · Scope of the German construction reverse charge derogation
  4. C-560/11 Debiasi Order · 13 December 2012 · Input tax on exempt medical activities is not deductible and enters the pro rata
  5. C-285/11 Bonik Judgment · 6 December 2012 · Deduction refused because upstream supplies could not be traced
  6. C-257/11 Gran Via Moineşti Judgment · 29 November 2012 · Deduction on buildings acquired for demolition
  7. C-174/11 Zimmermann Judgment · 15 November 2012 · Recognition of private providers as charitable for the welfare exemption
  8. C-532/11 Leichenich Judgment · 15 November 2012 · Letting of a permanently moored houseboat as immovable property
  9. C-511/10 BLC Baumarkt Judgment · 8 November 2012 · Floor area rather than turnover as the partial exemption method for a mixed-use building
  10. C-165/11 Profitube Judgment · 8 November 2012 · Sale of goods inside a customs warehouse under suspensive arrangements
  11. C-299/11 Gemeente Vlaardingen Judgment · 8 November 2012 · Self-supply charge on goods improved by a third party on the taxable person's own land
  12. C-318/11 Daimler and Widex Judgment · 25 October 2012 · Fixed establishment and refunds to non-established taxable persons
  13. C-557/11 Kozak Judgment · 25 October 2012 · In-house transport supplied within a travel package
  14. C-234/11 TETS Haskovo Judgment · 18 October 2012 · Adjustment of deduction on demolition of buildings for modernisation
  15. C-525/11 Mednis Judgment · 18 October 2012 · Automatic deferral of part of a VAT refund credit
  16. C-550/11 PIGI Judgment · 4 October 2012 · Adjustment of input tax on goods lost to theft
  17. C-587/10 VSTR Judgment · 27 September 2012 · Exemption refused for want of the customer's VAT identification number
  18. C-392/11 Field Fisher Waterhouse Judgment · 27 September 2012 · Service charges under a commercial lease as part of a single exempt supply
  19. C-273/11 Mecsek-Gabona Judgment · 6 September 2012 · Evidence of intra-Community supply where the purchaser collects the goods
  20. C-324/11 Tóth Judgment · 6 September 2012 · Deduction where the subcontractor's trading licence was withdrawn and its workers undeclared
  21. C-496/11 Portugal Telecom Judgment · 6 September 2012 · Input VAT recovery by a holding company that on-charges services to subsidiaries
  22. C-334/10 X Judgment · 19 July 2012 · Deduction on permanent alterations made for temporary private use
  23. C-591/10 Littlewoods Retail and Others Judgment · 19 July 2012 · Interest on VAT overpaid in breach of EU law, simple or compound
  24. C-33/11 A Oy Judgment · 19 July 2012 · Exemption for aircraft supplied to an owner who makes them available to an airline
  25. C-44/11 Deutsche Bank Judgment · 19 July 2012 · VAT treatment of discretionary portfolio management
  26. C-160/11 Bawaria Motors Judgment · 19 July 2012 · Margin scheme where the previous supplier had only partial input VAT deduction
  27. C-250/11 Lietuvos geležinkeliai Judgment · 19 July 2012 · Fuel in standard tanks, relief does not extend to locomotives
  28. C-263/11 Rēdlihs Judgment · 19 July 2012 · Timber sales after a storm, economic activity and penalties for late VAT registration
  29. C-377/11 International Bingo Technology Judgment · 19 July 2012 · Statutory prize element of bingo card price and the deduction fraction
  30. C-284/11 EMS-Bulgaria Transport Judgment · 12 July 2012 · Limitation period for exercising the right to deduct on late-accounted intra-Community acquisitions
  31. C-326/11 J.J. Komen en Zonen Beheer Heerhugowaard Judgment · 12 July 2012 · Supply of a building part-way through transformation into a new building
  32. C-259/11 DTZ Zadelhoff Judgment · 5 July 2012 · Brokerage on share sales of property-owning companies
  33. C-80/11 Mahagében and Dávid Judgment · 21 June 2012 · Refusal of deduction for the supplier's misconduct and the buyer's duty of enquiry
  34. C-294/11 Elsacom Judgment · 21 June 2012 · Deadline for cross-border refund applications is a time bar
  35. C-520/10 Lebara Judgment · 3 May 2012 · Single supply on sale of prepaid phonecards to distributors
  36. C-621/10 Balkan and Sea Properties and Provadinvest Judgment · 26 April 2012 · Open market value as the taxable amount for supplies between connected persons
  37. C-225/11 Able UK Judgment · 26 April 2012 · Scope of the NATO forces exemption
  38. C-414/10 Véleclair Judgment · 29 March 2012 · Deduction of import VAT without prior payment
  39. C-436/10 BLM Judgment · 29 March 2012 · Private use of company property by staff and the letting exemption
  40. C-500/10 Belvedere Costruzioni Judgment · 29 March 2012 · Automatic conclusion of long-running tax appeals
  41. C-153/11 Klub Judgment · 22 March 2012 · Deduction on capital goods not yet brought into use
  42. C-524/10 Commission v Portugal Judgment · 8 March 2012 · Nil flat-rate compensation under the farmers' scheme
  43. C-596/10 Commission v France Judgment · 8 March 2012 · France's reduced rate on horses and other equidae
  44. C-280/10 Polski Trawertyn Judgment · 1 March 2012 · Deduction of pre-incorporation investment costs and invoices in the partners' names
  45. C-220/11 Star Coaches Order · 1 March 2012 · Coach operator supplying only transport to travel agents is outside the travel agents' scheme
  46. C-119/11 Commission v France Judgment · 28 February 2012 · France breached the standstill by reducing the rate on certain concert admissions
  47. C-594/10 van Laarhoven Judgment · 16 February 2012 · Flat-rate taxation of private use of business cars
  48. C-25/11 Varzim Sol Judgment · 16 February 2012 · Untaxed subsidies cannot be forced into the pro rata for a wholly taxable sector
  49. C-118/11 Eon Aset Menidjmunt Judgment · 16 February 2012 · Deduction on leased and finance-leased cars used for home to work travel
  50. C-218/10 ADV Allround Judgment · 26 January 2012 · Supply of staff and self-employed contractors
  51. C-588/10 Kraft Foods Polska Judgment · 26 January 2012 · Acknowledgment of receipt of a credit note as a condition for reducing the taxable amount
  52. C-117/11 Purple Parking and Airparks Services Order · 19 January 2012 · Off-airport parking with a transfer bus as a single supply of parking

2011 · 26 cases

  1. C-499/10 Vlaamse Oliemaatschappij Judgment · 21 December 2011 · Joint and several liability of the tax warehouse-keeper
  2. C-427/10 Banca Antoniana Popolare Veneta Judgment · 15 December 2011 · Mismatched time-limits for recovering VAT paid but not due
  3. C-624/10 Commission v France Judgment · 15 December 2011 · A French administrative tolerance displacing the reverse charge was unlawful
  4. C-69/11 Connoisseur Belgium Order · 9 December 2011 · No VAT on amounts that could have been charged but were not
  5. C-539/09 Commission v Germany Judgment · 15 November 2011 · Powers of the Court of Auditors to audit VAT administrative cooperation
  6. C-259/10 Rank Group Judgment · 10 November 2011 · Fiscal neutrality and the gambling exemption for slot machines and mechanised bingo
  7. C-444/10 Schriever Judgment · 10 November 2011 · Transfer of a going concern where the premises are leased, not sold
  8. C-530/09 Inter-Mark Group Judgment · 27 October 2011 · Place of supply of fair and exhibition stands
  9. C-93/10 GFKL Financial Services Judgment · 27 October 2011 · Purchase of defaulted debts below face value, no supply for consideration
  10. C-504/10 Tanoarch Judgment · 27 October 2011 · Deduction on assignment of a co-ownership share in an unpatented invention
  11. C-421/10 Stoppelkamp Judgment · 6 October 2011 · Meaning of a taxable person not established in the territory of the country
  12. C-180/10 Słaby and Others Judgment · 15 September 2011 · Sales of building land by private landowners and the boundary of economic activity
  13. C-106/10 Lidl & Companhia Judgment · 28 July 2011 · Vehicle tax in the taxable amount for VAT
  14. C-274/10 Commission v Hungary Judgment · 28 July 2011 · Refund of excess input VAT conditional on payment of the supplier
  15. C-350/10 Nordea Pankki Suomi Judgment · 28 July 2011 · Electronic messaging services for financial institutions and the finance exemptions
  16. C-464/10 Henfling and Others Judgment · 14 July 2011 · Commission agents collecting bets and the gambling exemption
  17. C-285/10 Campsa Estaciones de Servicio Judgment · 9 June 2011 · Open market value as taxable amount for supplies between connected parties
  18. C-441/09 Commission v Austria Judgment · 12 May 2011 · Austria could not apply a reduced rate to all supplies of horses
  19. C-453/09 Commission v Germany Judgment · 12 May 2011 · Germany could not apply a reduced rate to all supplies of horses
  20. C-107/10 Enel Maritsa Iztok 3 Judgment · 12 May 2011 · Default interest on delayed refunds of excess VAT
  21. C-613/10 Debiasi Order · 15 April 2011 · Reference from Parma dismissed as manifestly inadmissible
  22. C-497/09 Bog and Others Judgment · 10 March 2011 · Hot food to go, supply of goods or supply of services
  23. C-540/09 Skandinaviska Enskilda Banken Judgment · 10 March 2011 · VAT treatment of share issue underwriting guarantees
  24. C-41/09 Commission v Netherlands Judgment · 3 March 2011 · Reduced rate on supplies of live horses
  25. C-203/10 Auto Nikolovi Judgment · 3 March 2011 · Margin scheme and goods imported by the dealer himself
  26. C-489/09 Vandoorne Judgment · 27 January 2011 · Bad debt relief under a single-stage tobacco tax label scheme

2010 · 44 cases

  1. C-103/09 Weald Leasing Judgment · 22 December 2010 · Abusive practice and intra-group leasing to spread non-deductible VAT
  2. C-277/09 RBS Deutschland Holdings Judgment · 22 December 2010 · Input tax deduction where a classification mismatch leaves output rentals untaxed
  3. C-433/09 Commission v Austria Judgment · 22 December 2010 · The Austrian standard consumption levy did not belong in the taxable amount
  4. C-438/09 Dankowski Judgment · 22 December 2010 · Deduction where the supplier is not registered for VAT
  5. C-116/10 Feltgen and Bacino Charter Company Judgment · 22 December 2010 · Exemption for the hiring of sea-going vessels to private users
  6. C-270/09 MacDonald Resorts Judgment · 16 December 2010 · Timeshare points schemes, when the supply occurs and where
  7. C-430/09 Euro Tyre Holding Judgment · 16 December 2010 · Ascribing the single intra-Community transport in chain supplies
  8. C-31/10 Minerva Kulturreisen Judgment · 9 December 2010 · Isolated sale of event tickets by a travel agent
  9. C-285/09 R. Judgment · 7 December 2010 · Refusal of the intra-Community supply exemption where the supplier conceals the true purchaser
  10. C-276/09 Everything Everywhere Judgment · 2 December 2010 · Payment handling charges as ancillary to the principal supply
  11. C-84/09 X Judgment · 18 November 2010 · Intra-Community acquisition of a new means of transport, timing of transport and of the newness test
  12. C-156/09 Verigen Transplantation Service International Judgment · 18 November 2010 · Cartilage cell multiplication as the provision of medical care
  13. C-49/09 Commission v Poland Judgment · 28 October 2010 · Reduced rate on babies' clothing and children's footwear, availability of the standstill derogation to a later accession State
  14. C-175/09 Axa UK Judgment · 28 October 2010 · Payment collection services and the debt collection exclusion
  15. C-97/09 Schmelz Judgment · 26 October 2010 · Small undertakings exemption limited to established persons
  16. C-385/09 Nidera Handelscompagnie Judgment · 21 October 2010 · Deduction denied for want of prior VAT registration
  17. C-53/09 Loyalty Management UKand Baxi Group Judgment · 7 October 2010 · Third party consideration in loyalty rewards schemes
  18. C-222/09 Kronospan Mielec Judgment · 7 October 2010 · Contract research by engineers, services of engineers or scientific activity
  19. C-581/08 EMI Group Judgment · 30 September 2010 · Samples and gifts of small value in promotional distributions
  20. C-392/09 Uszodaépítő Judgment · 30 September 2010 · Retroactive invoicing formalities and the right to deduct under reverse charge
  21. C-395/09 Oasis East Judgment · 30 September 2010 · Standstill clause and blanket exclusions for services from 'tax havens'
  22. C-40/09 Astra Zeneca UK Judgment · 29 July 2010 · Retail vouchers given to employees under salary sacrifice
  23. C-188/09 Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski Judgment · 29 July 2010 · Reduction of input tax deduction as a penalty for not using a cash register
  24. C-248/09 Pakora Pluss Judgment · 29 July 2010 · Import VAT and the accession transitional regime for goods in transport
  25. C-582/08 Commission v United Kingdom Judgment · 15 July 2010 · Refunds to non-EU businesses for exempt insurance and financial supplies
  26. C-368/09 Pannon Gép Centrum Judgment · 15 July 2010 · Corrected invoices and the right to deduct
  27. C-381/09 Curia Order · 7 July 2010 · VAT treatment of unlawful lending at exorbitant rates
  28. C-492/08 Commission v France Judgment · 17 June 2010 · Reduced rate for lawyers' legal aid services
  29. C-262/08 CopyGene Judgment · 10 June 2010 · Private cord blood stem cell banking and the hospital care exemption
  30. C-58/09 Leo-Libera Judgment · 10 June 2010 · Member States may exempt only certain forms of gambling
  31. C-86/09 Future Health Technologies Judgment · 10 June 2010 · VAT treatment of umbilical cord blood collection and stem cell banking
  32. C-237/09 De Fruytier Judgment · 3 June 2010 · Transport of human organs and the exemption for supplies of organs, blood and milk
  33. C-228/09 Commission v Poland Judgment · 20 May 2010 · Poland could include its registration duty in the taxable amount for cars
  34. C-94/09 Commission v France Judgment · 6 May 2010 · Selective application of a reduced rate to part of a category in Annex III
  35. C-311/09 Commission v Poland Judgment · 6 May 2010 · Flat-rate VAT on foreign coach operators without deduction
  36. C-230/08 Dansk Transport og Logistik Judgment · 29 April 2010 · Smuggled goods seized and destroyed, and where the import VAT falls due
  37. C-536/08 X and fiscale eenheid Facet-Facet Trading Judgment · 22 April 2010 · No deduction of VAT on a fallback intra-Community acquisition
  38. C-538/08 X Holding and Oracle Nederland Judgment · 15 April 2010 · Standstill exclusions from deduction for staff benefits and business gifts
  39. C-79/09 Commission v Netherlands Judgment · 25 March 2010 · Structural staff secondment as a closely related supply, and the burden of proof in infringement actions
  40. C-3/09 Erotic Center Judgment · 18 March 2010 · Reduced rate and the meaning of admission to a cinema
  41. C-88/09 Graphic Procédé Judgment · 11 February 2010 · Reprography, supply of goods or supply of services
  42. C-473/08 Eulitz Judgment · 28 January 2010 · Tuition given privately by teachers, courses run by a third party institute
  43. C-472/08 Alstom Power Hydro Judgment · 21 January 2010 · Three-year time limit for claiming a VAT refund
  44. C-292/09 Calestani and Lunardi Order · 13 January 2010 · References dismissed as manifestly inadmissible for want of a stated question

2009 · 26 cases

  1. C-433/08 Yaesu Europe Judgment · 3 December 2009 · Signature on a non-established trader's VAT refund claim
  2. C-461/08 Don Bosco Onroerend Goed Judgment · 19 November 2009 · Sale of land with a partly demolished building, single supply of undeveloped land
  3. C-154/08 Commission v Spain Judgment · 12 November 2009 · Land registrars acting as tax settlement agents as taxable persons
  4. C-29/08 SKF Judgment · 29 October 2009 · Deduction on costs of selling shares in a subsidiary
  5. C-174/08 NCC Construction Danmark Judgment · 29 October 2009 · Sales of self-built property and the deductible proportion
  6. C-246/08 Commission v Finland Judgment · 29 October 2009 · Direct link between service and consideration, publicly funded legal aid
  7. C-242/08 Swiss Re Germany Holding Judgment · 22 October 2009 · Transfer of a portfolio of life reinsurance contracts
  8. C-267/08 SPÖ Landesorganisation Kärnten Judgment · 6 October 2009 · Political party publicity is not an economic activity
  9. C-2/08 Fallimento Olimpiclub Judgment · 3 September 2009 · Res judicata across tax years and the abuse of law principle
  10. C-37/08 RCI Europe Judgment · 3 September 2009 · Place of supply of timeshare exchange services
  11. C-554/07 Commission v Ireland Judgment · 16 July 2009 · Ireland's blanket exclusion of public bodies from VAT
  12. C-244/08 Commission v Italy Judgment · 16 July 2009 · A fixed establishment does not force a non-resident into the refund procedure
  13. C-483/08 Régie communale autonome du stade Luc Varenne Order · 9 July 2009 · Limitation for recovering wrongly deducted VAT may run from the first claim
  14. C-377/08 EGN Judgment · 2 July 2009 · Input VAT recovery on cross-border telecommunications supplies
  15. C-566/07 Stadeco Judgment · 18 June 2009 · Correcting VAT wrongly shown on an invoice
  16. C-572/07 RLRE Tellmer Property Judgment · 11 June 2009 · Cleaning of common parts as a supply separate from exempt letting
  17. C-102/08 SALIX Grundstücks-Vermietungsgesellschaft Judgment · 4 June 2009 · Public bodies, exempt activities treated as public authority activities and distortions of competition
  18. C-357/07 TNT Post UK Judgment · 23 April 2009 · Scope of the postal services exemption
  19. C-460/07 Puffer Judgment · 23 April 2009 · Full deduction on mixed-use buildings and the scope of the standstill clause
  20. C-74/08 PARAT Automotive Cabrio Judgment · 23 April 2009 · Restriction of input tax deduction on publicly subsidised purchases
  21. C-10/08 Commission v Finland Judgment · 19 March 2009 · Car tax deducted from VAT and the taxation of nearly-new imports
  22. C-302/07 J D Wetherspoon Judgment · 5 March 2009 · Rounding of VAT amounts by retailers selling at tax-inclusive prices
  23. C-1/08 Athesia Druck Judgment · 19 February 2009 · Place of supply of advertising services and the role of the fiscal representative
  24. C-515/07 Vereniging Noordelijke Land- en Tuinbouw Organisatie Judgment · 12 February 2009 · Input tax on goods used for non-economic activities of an association
  25. C-119/08 Mechel Nemunas Order · 5 February 2009 · A Lithuanian road levy on turnover is not a prohibited turnover tax
  26. C-502/07 K-1 Judgment · 15 January 2009 · Additional tax charge for overstated VAT refund claims

2008 · 26 cases

  1. C-414/07 Magoora Judgment · 22 December 2008 · Standstill clause and fuel deduction restrictions for leased vehicles
  2. C-488/07 Royal Bank of Scotland Judgment · 18 December 2008 · Rounding of the deductible proportion under special partial exemption methods
  3. C-174/07 Commission v Italy Judgment · 11 December 2008 · Extending the Italian VAT amnesty to 2002 was a further infringement
  4. C-371/07 Danfoss and AstraZeneca Judgment · 11 December 2008 · Free canteen meals for staff and business contacts, deduction and deemed supplies
  5. C-407/07 Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing Judgment · 11 December 2008 · Cost sharing group services supplied to only some members
  6. C-151/08 Renta Order · 27 November 2008 · Spanish transfer tax on property dealing is not a turnover tax
  7. C-156/08 Vollkommer Order · 27 November 2008 · German land transfer tax on future building work alongside VAT
  8. C-291/07 Kollektivavtalsstiftelsen TRR Trygghetsrådet Judgment · 6 November 2008 · Taxable person status of a mixed activity recipient of consultancy services
  9. C-253/07 Canterbury Hockey Club and Canterbury Ladies Hockey Club Judgment · 16 October 2008 · Sporting exemption, services supplied to clubs rather than individual players
  10. C-288/07 Isle of Wight Council and Others Judgment · 16 September 2008 · Distortions of competition and public bodies acting as public authorities
  11. C-132/06 Commission v Italy Judgment · 17 July 2008 · General VAT amnesty and the duty to verify and collect
  12. C-426/07 Krawczyński Judgment · 17 July 2008 · Polish excise duty on car sales before first registration as a prohibited turnover tax
  13. C-484/06 Koninklijke Ahold Judgment · 10 July 2008 · Rounding of VAT amounts by retailers
  14. C-25/07 Sosnowska Judgment · 10 July 2008 · Extended repayment period for newly registered taxable persons
  15. C-162/07 Ampliscientifica and Amplifin Judgment · 22 May 2008 · VAT grouping distinguished from simplified group declaration and payment
  16. C-456/07 Mihal Order · 21 May 2008 · A self-employed bailiff is a taxable person despite exercising public powers
  17. C-231/07 Tiercé Ladbroke and Derby Order · 14 May 2008 · Betting agents and the exemption for transactions concerning payments
  18. C-95/07 Ecotrade Judgment · 8 May 2008 · Limitation periods and formal breaches under the reverse charge
  19. C-186/07 Club Náutico de Gran Canaria Order · 16 April 2008 · Reference on the Canary Islands indirect tax held manifestly inadmissible
  20. C-309/06 Marks & Spencer Judgment · 10 April 2008 · Recovery of VAT wrongly charged on nationally zero-rated supplies and the unjust enrichment defence
  21. C-442/05 Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien Judgment · 3 April 2008 · Mains connections as part of the supply of water
  22. C-124/07 Beheer Judgment · 3 April 2008 · A sub-agent services can qualify as exempt insurance intermediation
  23. C-437/06 Securenta Judgment · 13 March 2008 · Input VAT on share issue costs where economic and non-economic activities are mixed
  24. C-98/07 Nordania Finans and BG Factoring Judgment · 6 March 2008 · Sales of leased vehicles in the deductible proportion
  25. C-271/06 Netto Supermarkt Judgment · 21 February 2008 · Export exemption where the buyer forged the proof of export
  26. C-425/06 Part Service Judgment · 21 February 2008 · Abuse where the tax advantage is the principal aim, not the only one

2007 · 25 cases

  1. C-368/06 Cedilac Judgment · 18 December 2007 · Phasing out a derogation from immediate deduction
  2. C-408/06 Götz Judgment · 13 December 2007 · Public milk-quota sales point acting as a public authority
  3. C-401/06 Commission v Germany Judgment · 6 December 2007 · Place of supply of an executor's services
  4. C-451/06 Walderdorff Judgment · 6 December 2007 · Grant of fishing rights is not a letting of immovable property
  5. C-174/06 CO.GE.P Judgment · 25 October 2007 · Concession of State-owned port property as exempt letting of immovable property
  6. C-97/06 Navicon Judgment · 18 October 2007 · Exemption for chartering of sea-going vessels, full or partial
  7. C-355/06 van der Steen Judgment · 18 October 2007 · Sole shareholder-director as a taxable person
  8. C-283/06 KÖGÁZ and Others Judgment · 11 October 2007 · Whether a Hungarian local business tax is a prohibited turnover tax
  9. C-409/04 Teleos and Others Judgment · 27 September 2007 · Good faith and proof of removal on intra-Community supplies
  10. C-146/05 Collée Judgment · 27 September 2007 · Late proof cannot defeat the exemption for a supply that actually took place
  11. C-184/05 Twoh International Judgment · 27 September 2007 · Whether tax authorities must use mutual assistance to prove an intra-Community supply
  12. C-277/05 Société thermale d’Eugénie-les-Bains Judgment · 18 July 2007 · VAT treatment of forfeited hotel deposits on cancellation
  13. C-363/05 JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies Judgment · 28 June 2007 · Management of closed-ended investment funds as special investment funds
  14. C-73/06 Planzer Luxembourg Judgment · 28 June 2007 · Evidential value of the Annex B certificate and where a company's business is established
  15. C-284/04 T-Mobile Austria and Others Judgment · 26 June 2007 · Auctioning of mobile telephony spectrum rights by a regulator
  16. C-369/04 Hutchison 3G and Others Judgment · 26 June 2007 · Auction of radio spectrum licences by a regulator is not an economic activity
  17. C-453/05 Ludwig Judgment · 21 June 2007 · Credit intermediation by a subagent and the scope of negotiation of credit
  18. C-434/05 Horizon College Judgment · 14 June 2007 · Secondment of teachers between educational establishments
  19. C-445/05 Haderer Judgment · 14 June 2007 · Tuition given privately by teachers, freelance teaching at public adult education centres
  20. C-335/05 Řízení Letového Provozu Judgment · 7 June 2007 · Reciprocity condition for refunds to non-EU businesses under the Thirteenth Directive
  21. C-455/05 Velvet & Steel Immobilien Judgment · 19 April 2007 · Assumption of obligations, exemption limited to financial transactions
  22. C-111/05 Aktiebolaget NN Judgment · 29 March 2007 · Supply and laying of an undersea fibre-optic cable, goods or services, and where taxed
  23. C-35/05 Reemtsma Cigarettenfabriken Judgment · 15 March 2007 · Recovery of VAT invoiced in error to a non-established recipient
  24. C-168/06 Ceramika Paradyż sp. z oo Order · 6 March 2007 · No jurisdiction over Polish additional VAT liability for pre-accession facts
  25. C-435/05 Investrand Judgment · 8 February 2007 · Deduction of advisory costs on a pre-taxable-person share sale claim

2006 · 37 cases

  1. C-401/05 VDP Dental Laboratory Judgment · 14 December 2006 · Exemption for dental prostheses supplied by an intermediary
  2. C-240/05 Eurodental Judgment · 7 December 2006 · Input tax on cross-border supplies of dental prostheses
  3. C-13/06 Commission v Greece Judgment · 7 December 2006 · Road assistance subscriptions as exempt insurance transactions
  4. C-290/05 Nádasdi and Németh Judgment · 5 October 2006 · Registration duty on imported used cars and depreciation
  5. C-475/03 Banca popolare di Cremona Judgment · 3 October 2006 · Whether a regional tax on productive activities is a prohibited turnover tax
  6. C-128/05 Commission v Austria Judgment · 28 September 2006 · Limits of the simplified scheme for small undertakings
  7. C-72/05 Wollny Judgment · 14 September 2006 · Taxable amount for private use of a building held wholly in business assets
  8. C-228/05 Stradasfalti Judgment · 14 September 2006 · Cyclical economic derogations from the right to deduct, company cars
  9. C-181/04 Elmeka Judgment · 14 September 2006 · Exemption for services to sea-going vessels and the limits of legitimate expectations
  10. C-166/05 Heger Judgment · 7 September 2006 · Fishing permits as services connected with immovable property
  11. C-333/05 Németh Opinion of the Advocate General · 13 July 2006 · Hungarian vehicle registration duty and Article 33 of the Sixth Directive
  12. C-89/05 United Utilities Judgment · 13 July 2006 · Outsourced call centre services to a bookmaker
  13. C-439/04 Kittel and Recolta Recycling Judgment · 6 July 2006 · Deduction where the purchase is connected with carousel fraud
  14. C-251/05 Talacre Beach Caravan Sales Judgment · 6 July 2006 · Single supply split between zero rate and standard rate under a standstill derogation
  15. C-155/05 Villa Maria Beatrice Hospital Order · 6 July 2006 · Scope of the exemption for supplies of goods used for exempt activities
  16. C-494/04 Heintz van Landewijck Judgment · 15 June 2006 · Loss of tax stamps and reimbursement of VAT paid on their purchase
  17. C-430/04 Feuerbestattungsverein Halle Judgment · 8 June 2006 · Reliance by a private competitor on the public bodies rule
  18. C-106/05 L.u.P. Judgment · 8 June 2006 · Exemption for laboratory medical tests carried out for other laboratories
  19. C-98/05 De Danske Bilimportører Judgment · 1 June 2006 · Danish vehicle registration duty is a disbursement, not part of the taxable amount
  20. C-384/04 Federation of Technological Industries and Others Judgment · 11 May 2006 · Joint and several liability of traders for another's unpaid VAT
  21. C-169/04 Abbey National Judgment · 4 May 2006 · Scope of the exemption for management of special investment funds
  22. C-443/04 Solleveld and van den Hout-van Eijnsbergen Judgment · 27 April 2006 · Scope of the medical care exemption and Member State discretion over paramedical professions
  23. C-245/04 EMAG Handel Eder Judgment · 6 April 2006 · Chain transactions, which supply is the intra-Community one
  24. C-184/04 Uudenkaupungin kaupunki Judgment · 30 March 2006 · Adjustment of input tax where property moves from exempt to taxed letting
  25. C-210/04 FCE Bank Judgment · 23 March 2006 · Supplies between a head office and its foreign branch
  26. C-114/05 Gillan Beach Judgment · 9 March 2006 · Place of supply of inclusive services provided by fair and exhibition organisers
  27. C-491/04 Dollond & Aitchison Judgment · 23 February 2006 · Customs value of goods supplied with related services on importation
  28. C-255/02 Halifax and Others Judgment · 21 February 2006 · Abuse of rights in VAT and the redefinition of transactions
  29. C-419/02 BUPA Hospitals and Goldsborough Developments Judgment · 21 February 2006 · VAT on prepayments for goods not yet identified
  30. C-223/03 University of Huddersfield Judgment · 21 February 2006 · Whether transactions carried out solely for a tax advantage are economic activities
  31. C-305/03 Commission v United Kingdom Judgment · 9 February 2006 · Auctioneers' commission on works of art sold under temporary importation
  32. C-415/04 Stichting Kinderopvang Enschede Judgment · 9 February 2006 · Exemption for intermediary services linked to childcare
  33. C-261/05 Lakép kft, Pár-Bau kft and Rottelma kft Order · 9 February 2006 · No jurisdiction over a Hungarian local business tax for pre-accession periods
  34. C-533/03 Commission v Council Judgment · 26 January 2006 · Legal basis for VAT administrative cooperation measures
  35. C-90/05 Commission v Luxembourg Judgment · 19 January 2006 · Luxembourg's delays in refunding VAT to non-established businesses
  36. C-246/04 Turn- und Sportunion Waldburg Judgment · 12 January 2006 · Restricting the option to tax letting of immovable property by category of taxable person
  37. C-354/03 Optigen and Others Judgment · 12 January 2006 · Deduction where an unconnected party in the supply chain commits carousel fraud

2005 · 27 cases

  1. C-63/04 Centralan Property Judgment · 15 December 2005 · Capital goods adjustment where a building is disposed of by two linked supplies
  2. C-280/04 Jyske Finans Judgment · 8 December 2005 · Margin scheme for leasing companies reselling second-hand cars
  3. C-394/04 Ygeia Judgment · 1 December 2005 · Scope of activities closely related to hospital and medical care
  4. C-41/04 Levob Verzekeringen and OV Bank Judgment · 27 October 2005 · Standard software plus customisation as a single supply of services
  5. C-200/04 iSt Judgment · 13 October 2005 · Language study trips and the travel agents' scheme
  6. C-204/03 Commission v Spain Judgment · 6 October 2005 · Restriction of input tax deduction by reference to subsidies received
  7. C-243/03 Commission v France Judgment · 6 October 2005 · Restriction of input tax deduction on subsidised capital goods
  8. C-291/03 MyTravel Judgment · 6 October 2005 · Apportioning package prices between bought-in and in-house services under the travel agents' margin scheme
  9. C-58/04 Köhler Judgment · 15 September 2005 · What counts as a stop in a third territory for on-board supplies
  10. C-349/03 Commission v United Kingdom Judgment · 21 July 2005 · Mutual assistance obligations in a territory outside the harmonised VAT area
  11. C-434/03 Charles and Charles-Tijmens Judgment · 14 July 2005 · Full allocation of mixed-use capital goods to the business
  12. C-435/03 British American Tobacco and Newman Shipping Judgment · 14 July 2005 · Whether theft of goods from a tax warehouse is a taxable supply
  13. C-378/02 Waterschap Zeeuws Vlaanderen Judgment · 2 June 2005 · Adjustment of input tax on capital goods bought by a public authority
  14. C-465/03 Kretztechnik Judgment · 26 May 2005 · Input VAT recovery on costs of a share issue
  15. C-498/03 Kingscrest Associates and Montecello Judgment · 26 May 2005 · Recognition of profit-making bodies as "charitable" welfare providers
  16. C-536/03 António Jorge Judgment · 26 May 2005 · Work in progress in the partial exemption fraction
  17. C-43/04 Stadt Sundern Judgment · 26 May 2005 · Scope of the flat-rate scheme for farmers, grant of hunting licences
  18. C-452/03 RAL (Channel Islands) and Others Judgment · 12 May 2005 · Place of supply of slot gaming machine services as entertainment
  19. C-376/02 'Goed Wonen' Judgment · 26 April 2005 · Retroactive legislation withdrawing a property deduction adjustment
  20. C-25/03 HE Judgment · 21 April 2005 · Deduction for a home office in a jointly owned house
  21. C-33/03 Commission v United Kingdom Judgment · 10 March 2005 · Deduction of VAT on fuel reimbursed to employees
  22. C-428/02 Fonden Marselisborg Lystbådehavn Judgment · 3 March 2005 · Letting of boat moorings and the parking of vehicles exclusion
  23. C-32/03 Fini H Judgment · 3 March 2005 · Deduction on costs incurred after cessation of business
  24. C-172/03 Heiser Judgment · 3 March 2005 · Waiver of input tax adjustment on changeover to exemption as State aid
  25. C-472/03 Arthur Andersen Judgment · 3 March 2005 · Insurance exemption and outsourced back office services
  26. C-453/02 Linneweber and Akritidis Judgment · 17 February 2005 · Gambling exemption and the identity of the operator
  27. C-412/03 Hotel Scandic Gåsabäck Judgment · 20 January 2005 · Taxable amount for staff meals supplied below cost

2004 · 21 cases

  1. C-284/03 Temco Europe Judgment · 18 November 2004 · What counts as an exempt letting of immovable property
  2. C-8/03 BBL Judgment · 21 October 2004 · Taxable person status of open-ended investment companies and the place of supply
  3. C-382/02 Cimber Air Judgment · 16 September 2004 · Exemption for supplies to aircraft used chiefly on international routes
  4. C-269/03 Vermietungsgesellschaft Objekt Kirchberg Judgment · 9 September 2004 · Prior approval as a condition of opting to tax property letting
  5. C-381/01 Commission v Italy Judgment · 15 July 2004 · Subsidies directly linked to the price, dried fodder aid
  6. C-495/01 Commission v Finland Judgment · 15 July 2004 · Subsidies directly linked to the price, dried fodder aid
  7. C-144/02 Commission v Germany Judgment · 15 July 2004 · Subsidies directly linked to the price, dried fodder aid
  8. C-321/02 Harbs Judgment · 15 July 2004 · Flat-rate farmers scheme and long-term leasing of farm assets
  9. C-365/02 Lindfors Judgment · 15 July 2004 · Car tax on transfer of residence and the personal property exemption
  10. C-463/02 Commission v Sweden Judgment · 15 July 2004 · Whether dried fodder aid is a subsidy directly linked to the price
  11. C-68/03 Lipjes Judgment · 27 May 2004 · Place of supply of intermediary services where the underlying transaction is between private individuals
  12. C-17/01 Sudholz Judgment · 29 April 2004 · Flat-rate 50% cap on car input tax and retroactive derogations
  13. C-77/01 EDM Judgment · 29 April 2004 · Incidental financial transactions and the deductible proportion
  14. C-308/01 GIL Insurance Judgment · 29 April 2004 · Insurance premium tax and the prohibition on turnover taxes
  15. C-387/01 Weigel Judgment · 29 April 2004 · Registration tax on cars brought in on a change of residence
  16. C-137/02 Faxworld Judgment · 29 April 2004 · Input tax recovery by a pre-formation partnership
  17. C-152/02 Terra Baubedarf-Handel Judgment · 29 April 2004 · Tax period in which input tax must be deducted
  18. C-487/01 Gemeente Leusden and Holin Groep Judgment · 29 April 2004 · Withdrawal of the option to tax property lettings and capital goods adjustments
  19. C-90/02 Bockemühl Judgment · 1 April 2004 · Invoice requirements and deduction under the reverse charge
  20. C-320/02 Stenholmen Judgment · 1 April 2004 · Live animals as second-hand goods under the margin scheme
  21. C-395/02 Transport Service Order · 3 March 2004 · Recovery of VAT after an incorrectly exempted intra-Community supply

2003 · 20 cases

  1. C-497/01 Zita Modes Judgment · 27 November 2003 · Transfer of a going concern, no requirement that the transferee carry on the same activity
  2. C-8/01 Taksatorringen Judgment · 20 November 2003 · Cost sharing groups and the distortion of competition condition
  3. C-212/01 Unterpertinger Judgment · 20 November 2003 · Medical exemption and expert reports on fitness for work
  4. C-307/01 D’Ambrumenil and Dispute Resolution Services Judgment · 20 November 2003 · Medical exemption and the purpose of the service
  5. C-45/01 Dornier Judgment · 6 November 2003 · Exemption for psychotherapeutic treatment given by non-doctors in a private foundation's out-patient facility
  6. C-169/02 Dansk Postordreforening Order · 6 November 2003 · Postal services exemption reference withdrawn before judgment
  7. C-78/02 Karageorgou and Others Judgment · 6 November 2003 · VAT invoiced in error by employees, not VAT at all
  8. C-109/02 Commission v Germany Judgment · 23 October 2003 · Reduced rate for performing artists, soloists and ensembles
  9. C-155/01 Cookies World Judgment · 11 September 2003 · Domestic tax on cross-border leasing charges to neutralise a deduction exclusion
  10. C-305/01 MKG-Kraftfahrzeuge-Factoring Judgment · 26 June 2003 · VAT treatment of true factoring
  11. C-442/01 KapHag Judgment · 26 June 2003 · Admission of a partner in return for a cash contribution
  12. C-149/01 First Choice Holidays Judgment · 19 June 2003 · Third party payments in the tour operators' margin scheme
  13. C-275/01 Sinclair Collis Judgment · 12 June 2003 · Vending machine siting agreements and the letting of immovable property exemption
  14. C-438/01 Design Concept Judgment · 5 June 2003 · Place of supply of advertising services in a chain
  15. C-269/00 Seeling Judgment · 8 May 2003 · Private use of a building held wholly as business assets
  16. C-384/01 Commission v France Judgment · 8 May 2003 · Selective reduced rate on the standing charge for gas and electricity
  17. C-144/00 Hoffmann Judgment · 3 April 2003 · Cultural exemption for individual performers
  18. C-185/01 Auto Lease Holland Judgment · 6 February 2003 · Fuel cards and the supply of fuel to lessees
  19. C-398/99 Yorkshire Co-operatives Judgment · 16 January 2003 · Manufacturers' money-off coupons and the retailer's taxable amount
  20. C-315/00 Maierhofer Judgment · 16 January 2003 · Letting of prefabricated buildings as immovable property

2002 · 12 cases

  1. C-427/98 Commission v Germany Judgment · 15 October 2002 · Manufacturers' money-off coupons and reduction of the taxable amount
  2. C-101/00 Tulliasiamies and Siilin Judgment · 19 September 2002 · Registration tax on imported used cars and the "VAT" charged on it
  3. C-498/99 Town & County Factors Judgment · 17 September 2002 · Binding in honour only, and the taxable amount for competition entry fees
  4. C-141/00 Kügler Judgment · 10 September 2002 · Exemption for out-patient nursing care supplied by a company
  5. C-371/99 Liberexim Judgment · 11 July 2002 · Place of import where goods leave external transit irregularly
  6. C-62/00 Marks & Spencer Judgment · 11 July 2002 · Retroactive curtailment of the period for reclaiming overpaid VAT
  7. C-287/00 Commission v Germany Judgment · 20 June 2002 · Contract research by State universities is not closely related to education
  8. C-353/00 Keeping Newcastle Warm Judgment · 13 June 2002 · Third party grants as consideration in the taxable amount
  9. C-174/00 Kennemer Golf Judgment · 21 March 2002 · Non-profit-making status of a sports club and taxation of members' subscriptions
  10. C-267/00 Zoological Society Judgment · 21 March 2002 · Voluntary management condition for the cultural services exemption
  11. C-169/00 Commission v Finland Judgment · 7 March 2002 · Exemption for artists' services does not cover sales of works of art
  12. C-409/99 Metropol and Stadler Judgment · 8 January 2002 · Standstill clause and the scope of input tax exclusions on motor vehicles

2001 · 27 cases

  1. C-235/00 CSC Financial Services Judgment · 13 December 2001 · Scope of the exemption for transactions and negotiation in securities
  2. C-184/00 Office des produits wallons Judgment · 22 November 2001 · Subsidies directly linked to the price in the taxable amount
  3. C-338/98 Commission v Netherlands Judgment · 8 November 2001 · Deduction on mileage allowances paid to employees
  4. C-78/00 Commission v Italy Judgment · 25 October 2001 · Refund of excess VAT by issue of government bonds
  5. C-267/99 Adam Judgment · 11 October 2001 · Meaning of the liberal professions for reduced rate purposes
  6. C-409/98 Mirror Group Judgment · 9 October 2001 · VAT treatment of a landlord's inducement payment to an incoming tenant
  7. C-108/99 Cantor Fitzgerald International Judgment · 9 October 2001 · Reverse premium paid to an incoming tenant on assignment of a lease
  8. C-326/99 Goed Wonen Judgment · 4 October 2001 · Grant of a usufruct treated as exempt letting of immovable property
  9. C-16/00 Cibo Participations Judgment · 27 September 2001 · Deduction of acquisition costs by a holding company involved in managing its subsidiaries
  10. C-102/00 Welthgrove Order · 12 July 2001 · Holding company involvement in subsidiary management as an economic activity
  11. C-380/99 Bertelsmann Judgment · 3 July 2001 · Taxable amount of bonuses in kind given for introducing new customers
  12. C-345/99 Commission v France Judgment · 14 June 2001 · Partial relaxation of an existing exclusion from the right to deduct
  13. C-40/00 Commission v France Judgment · 14 June 2001 · Reintroducing a deduction exclusion after relaxing it (standstill clause)
  14. C-86/99 Freemans Judgment · 29 May 2001 · Timing of a discount credited to a customer's account
  15. C-322/99 Fischer and Brandenstein Judgment · 17 May 2001 · Private allocation of business goods bought without deduction, taxing subsequent component parts
  16. C-34/99 Primback Judgment · 15 May 2001 · Taxable amount where a retailer offers interest-free credit funded by a third party
  17. C-481/98 Commission v France Judgment · 3 May 2001 · Different reduced VAT rates for reimbursable and non-reimbursable medicines
  18. C-404/99 Commission v France Judgment · 29 March 2001 · Compulsory service charges in the taxable amount
  19. C-108/00 SPI Judgment · 15 March 2001 · Advertising services supplied through an intermediary
  20. C-276/98 Commission v Portugal Judgment · 8 March 2001 · Reduced rates outside Annex H and tolls charged by a public body
  21. C-415/98 Bakcsi Judgment · 8 March 2001 · Allocation of mixed-use capital goods to private assets
  22. C-240/99 Skandia Judgment · 8 March 2001 · Running a subsidiary insurance business is not an exempt insurance transaction
  23. C-408/98 Abbey National Judgment · 22 February 2001 · Deduction of costs of transferring a business as a going concern
  24. C-429/97 Commission v France Judgment · 25 January 2001 · Place of supply of composite waste disposal services and refunds to non-established taxable persons
  25. C-83/99 Commission v Spain Judgment · 18 January 2001 · Reduced rate for motorway tolls
  26. C-150/99 Stockholm Lindöpark Judgment · 18 January 2001 · General exemption for sports facilities and State liability
  27. C-76/99 Commission v France Judgment · 11 January 2001 · VAT treatment of the transmission of medical samples between laboratories

2000 · 22 cases

  1. C-446/98 Fazenda Pública Judgment · 14 December 2000 · Public bodies letting vehicle parking spaces as public authorities
  2. C-213/99 de Andrade Judgment · 7 December 2000 · VAT on a customs late clearance surcharge
  3. T-78/99 (92) Elder v Commission Order · 27 November 2000 · Recoverability of litigation insurance premiums as costs
  4. C-142/99 Floridienne and Berginvest Judgment · 14 November 2000 · Dividends and intra-group loan interest in the deductible proportion of a holding company
  5. C-454/98 Schmeink & Cofreth and Strobel Judgment · 19 September 2000 · Adjustment of VAT improperly shown on an invoice
  6. C-177/99 Ampafrance and Sanofi Judgment · 19 September 2000 · The French derogation blocking deduction on accommodation and entertainment is invalid
  7. C-384/98 D. Judgment · 14 September 2000 · Medical exemption and court-ordered paternity testing
  8. C-276/97 Commission v France Judgment · 12 September 2000 · VAT on motorway tolls and the public bodies exclusion
  9. C-358/97 Commission v Ireland Judgment · 12 September 2000 · VAT on road and bridge tolls charged by private operators
  10. C-359/97 Commission v United Kingdom Judgment · 12 September 2000 · VAT treatment of road and bridge tolls
  11. C-408/97 Commission v Netherlands Judgment · 12 September 2000 · Road tolls charged by public bodies and the public authority exclusion
  12. C-260/98 Commission v Greece Judgment · 12 September 2000 · VAT on road tolls collected by a public body
  13. C-36/99 Idéal Tourisme Judgment · 13 July 2000 · Equal treatment and retained transitional exemptions for passenger transport
  14. C-136/99 Monte Dei Paschi Di Siena Judgment · 13 July 2000 · Partial refund of VAT to a partly exempt bank established abroad
  15. C-455/98 Salumets and Others Judgment · 29 June 2000 · Taxation of smuggled ethyl alcohol on importation
  16. C-98/98 Midland Bank Judgment · 8 June 2000 · Direct and immediate link, deduction on litigation costs following an output transaction
  17. C-396/98 Schloßstraße Judgment · 8 June 2000 · Retention of input tax deduction after withdrawal of the option to tax letting
  18. C-400/98 Breitsohl Judgment · 8 June 2000 · Deduction on abandoned start-up costs and the scope of the option to tax land and buildings
  19. C-110/98 Gabalfrisa and Others Judgment · 21 March 2000 · Deduction of pre-trading input tax and formal preconditions
  20. C-437/97 EKW and Wein & Co Judgment · 9 March 2000 · Municipal beverage duty and the limits of Article 33
  21. C-12/98 Amengual Far Judgment · 3 February 2000 · Taxation of lettings of business premises as the general rule
  22. C-23/98 Heerma Judgment · 27 January 2000 · Letting of property by a partner to his own partnership, independence

1999 · 11 cases

  1. T-178/99 Elder v Commission Order · 6 December 1999 · Access to the minutes of the VAT Committee
  2. C-305/97 Royscot and Others Judgment · 5 October 1999 · General exclusion from deduction on car purchases under the standstill clause
  3. C-414/97 Commission v Spain Judgment · 16 September 1999 · National security and VAT exemptions for military equipment
  4. C-216/97 Gregg Judgment · 7 September 1999 · Whether exemption depends on the legal form of the supplier
  5. C-158/98 Coffeeshop 'Siberië' Judgment · 29 June 1999 · VAT on letting premises used for unlawful drug dealing
  6. C-394/97 Heinonen Judgment · 15 June 1999 · National limits on travellers' alcohol imports from third countries
  7. C-390/97 STUAG Judgment · 8 June 1999 · Austrian regional tourism charges and the prohibition on other turnover taxes
  8. C-136/97 Norbury Developments Judgment · 29 April 1999 · Scope of a retained transitional exemption for building land
  9. C-48/97 Kuwait Petroleum Judgment · 27 April 1999 · Deemed supply of loyalty scheme redemption goods
  10. C-349/96 CPP Judgment · 25 February 1999 · Single or multiple supplies and the insurance exemption for block policy holders
  11. C-181/97 van der Kooy Judgment · 28 January 1999 · Goods arriving from an overseas country or territory as an importation

1998 · 15 cases

  1. C-381/97 Belgocodex Judgment · 3 December 1998 · Withdrawal of the option to tax property lettings
  2. C-85/97 SFI v Belgian State Judgment · 19 November 1998 · Limitation period start date and foreign VAT in the taxable amount of a benefit in kind
  3. C-134/97 Victoria Film Judgment · 12 November 1998 · Whether a tax rulings board may refer questions to the Court
  4. C-149/97 Institute of the Motor Industry Judgment · 12 November 1998 · Meaning of aims of a trade-union nature
  5. C-308/96 Madgett andBaldwin Judgment · 22 October 1998 · Application of the travel agents' margin scheme to hoteliers and the split of mixed packages
  6. C-172/96 First National Bank of Chicago Judgment · 14 July 1998 · Foreign exchange dealing as a supply of services and its taxable amount
  7. C-43/96 Commission v France Judgment · 18 June 1998 · Standstill exclusions from deduction on business vehicles
  8. C-283/95 Fischer Judgment · 11 June 1998 · Unlawful gambling and the gaming exemption
  9. C-361/96 Grandes Sources d'Eaux Minérales Françaises v Bundesamt für Finanzen Judgment · 11 June 1998 · Refund claims supported by a duplicate invoice where the original is lost
  10. C-3/97 Goodwin and Unstead Judgment · 28 May 1998 · VAT on supplies of counterfeit goods
  11. C-124/96 Commission v Spain Judgment · 7 May 1998 · Membership fee ceilings and the sporting exemption
  12. C-116/96 REV Reisebüro Binder Order · 28 April 1998 · No revision of a preliminary ruling at the request of a party
  13. C-318/96 SPAR Judgment · 19 February 1998 · Chamber of commerce levy calculated on input VAT
  14. C-346/95 Blasi Judgment · 12 February 1998 · Short-term accommodation and the hotel sector exclusion from the letting exemption
  15. C-37/95 Ghent Coal Terminal Judgment · 15 January 1998 · Retention of input tax deduction where investment goods are never used

1997 · 21 cases

  1. C-384/95 Landboden-Agrardienste Judgment · 18 December 1997 · Compensation for reducing production, no supply of services
  2. C-286/94 Molenheide Judgment · 18 December 1997 · Preventive attachment of refundable VAT credits and proportionality
  3. C-408/95 Eurotunnel and Others Judgment · 11 November 1997 · Validity of the transitional tax-free shop regime and standing to challenge a directive
  4. C-116/96 Reisebüro Binder Judgment · 6 November 1997 · Apportioning the consideration for cross-frontier passenger transport
  5. C-258/95 Fillibeck Judgment · 16 October 1997 · Free home to work transport for employees
  6. C-347/95 UCAL Judgment · 17 September 1997 · Sectoral marketing charge on dairy products and Article 33 of the Sixth Directive
  7. C-28/96 Fricarnes Judgment · 17 September 1997 · Meat marketing levies, charges equivalent to customs duties or turnover taxes
  8. C-130/96 Solisnor-Estaleiros Navais Judgment · 17 September 1997 · Stamp duty on works contracts as a turnover tax
  9. C-141/96 Langhorst Judgment · 17 September 1997 · Self-billing credit notes and liability for VAT overstated by the customer
  10. C-145/96 von Hoffmann Judgment · 16 September 1997 · Place of supply of arbitrators' services
  11. C-190/95 ARO Lease Judgment · 17 July 1997 · Fixed establishment of a car leasing company
  12. C-330/95 Goldsmiths Judgment · 3 July 1997 · Bad debt relief where the unpaid consideration is in kind
  13. C-60/96 Commission v France Judgment · 3 July 1997 · Extension of the immovable property letting exemption to movable property
  14. C-370/95 Careda and Others v Administración General del Estado Judgment · 26 June 1997 · When a national levy counts as a turnover tax under Article 33
  15. C-45/95 Commission v Italy Judgment · 25 June 1997 · Exemption for onward sales of goods with no input tax deduction
  16. C-2/95 SDC Judgment · 5 June 1997 · Outsourced data-handling services and the financial services exemption
  17. C-63/96 Skripalle Judgment · 29 May 1997 · Minimum taxable amount for supplies between associated persons
  18. C-167/95 Linthorst and Others Judgment · 6 March 1997 · Place of supply of veterinary services
  19. C-260/95 DFDS Judgment · 20 February 1997 · Fixed establishment of a tour operator through a subsidiary acting as agent
  20. C-80/95 Harnas & Helm Judgment · 6 February 1997 · Whether holding bonds is an economic activity
  21. C-247/95 Finanzamt Augsburg-Stadt v Marktgemeinde Welden Judgment · 6 February 1997 · Public bodies letting property and the option to tax

1996 · 15 cases

  1. C-85/95 Reisdorf v Finanzamt Köln-West Judgment · 5 December 1996 · Proof of the right to deduct, original invoice or copies
  2. C-217/94 Eismann Atto Adige v Ufficio IVA di Bolzano Judgment · 24 October 1996 · Domestic accompanying documents for goods in transport
  3. C-288/94 Argos Distributors Judgment · 24 October 1996 · Taxable amount where goods are paid for with discounted vouchers
  4. C-317/94 Elida Gibbs Judgment · 24 October 1996 · Manufacturers' money-off and cash-back coupons, reduction of the taxable amount
  5. C-302/93 Debouche Judgment · 26 September 1996 · Cross-border refunds where the applicant's own supplies are exempt
  6. C-230/94 Enkler Judgment · 26 September 1996 · Hiring out a motor caravan, economic activity and private use
  7. C-327/94 Dudda Judgment · 26 September 1996 · Place of supply of services ancillary to artistic and entertainment events
  8. C-306/94 Régie dauphinoise Judgment · 11 July 1996 · Interest on treasury placements and the deductible proportion
  9. C-155/94 Wellcome Trust Judgment · 20 June 1996 · Share sales by a charitable trustee and the scope of economic activity
  10. C-331/94 Commission v Greece Judgment · 23 May 1996 · VAT on domestic legs of sea round trips
  11. C-231/94 Faaborg-Gelting Linien Judgment · 2 May 1996 · Restaurant transactions, supply of goods or services
  12. C-468/93 Gemeente Emmen Judgment · 28 March 1996 · Who defines building land
  13. C-110/94 INZO Judgment · 29 February 1996 · Preparatory acts and retroactive withdrawal of taxable person status
  14. C-215/94 Mohr Judgment · 29 February 1996 · Compensation for discontinuing milk production is outside the scope
  15. C-166/94 Pezzullo Molini Pastifici Mangimifici v Ministero delle Finanze Judgment · 8 February 1996 · Default interest on import VAT under inward processing

1995 · 6 cases

  1. C-16/95 Commission v Spain Judgment · 14 December 1995 · Six-month deadline for refunds to non-established taxable persons
  2. C-144/94 Italittica Judgment · 26 October 1995 · Receipt of payment as the moment tax becomes chargeable on services
  3. C-291/92 Armbrecht Judgment · 4 October 1995 · Retaining part of a mixed-use building in private assets on sale
  4. C-453/93 Bulthuis-Griffioen Judgment · 11 August 1995 · Welfare exemption confined to bodies, not sole traders
  5. C-62/93 BP Supergas Judgment · 6 July 1995 · Special petroleum VAT regime and the right to deduct
  6. C-4/94 BLP Group Judgment · 6 April 1995 · Direct and immediate link, input VAT on an exempt share sale

1994 · 5 cases

  1. T-13/94 Century Oil Hellas v Commission Order · 4 July 1994 · No individual right to force Commission infringement proceedings over a national tax
  2. C-33/93 Empire Stores Judgment · 2 June 1994 · Taxable amount of goods given for introducing a new customer
  3. T-5/94 J v Commission Order · 27 May 1994 · No individual right to force Commission infringement proceedings over national VAT rules
  4. C-38/93 Glawe Judgment · 5 May 1994 · Taxable amount for gaming machines, stakes less statutory winnings
  5. C-16/93 Tolsma Judgment · 3 March 1994 · A street musician voluntary donations are not consideration for a supply

1993 · 14 cases

  1. C-63/92 Lubbock Fine Judgment · 15 December 1993 · VAT treatment of consideration for the surrender of a lease
  2. C-234/91 Commission v Denmark Judgment · 1 December 1993 · National labour market levy charged on the VAT base as a prohibited turnover tax
  3. C-68/92 Commission v France Judgment · 17 November 1993 · Scope of "advertising services" for place of supply purposes
  4. C-69/92 Commission v Luxembourg Judgment · 17 November 1993 · Scope of "advertising services" for place of supply purposes
  5. C-73/92 Commission v Spain Judgment · 17 November 1993 · Meaning of advertising services for place of supply
  6. C-281/91 Muys’ en De Winter’s Bouw- en Aannemingsbedrijf Judgment · 27 October 1993 · Interest on deferred payment by a supplier, exempt credit or part of the price
  7. C-10/92 Balocchi Judgment · 20 October 1993 · Interim VAT payments calculated on a period that has not yet expired
  8. C-276/91 Commission v France Judgment · 2 August 1993 · Penalties for VAT offences on importation compared with domestic offences
  9. C-111/92 Lange Judgment · 2 August 1993 · Export exemption for goods shipped in breach of an embargo
  10. C-312/91 Metalsa Judgment · 1 July 1993 · Penalties for import VAT evasion under the EEC-Austria free trade agreement
  11. C-333/91 Sofitam Judgment · 22 June 1993 · Share dividends and the deductible proportion
  12. C-193/91 Mohsche Judgment · 25 May 1993 · Taxable amount for private use of a business car
  13. C-18/92 Bally Judgment · 25 May 1993 · Credit card commission and the taxable amount on retail sales
  14. C-101/91 Commission v Italy Judgment · 19 January 1993 · Failure to comply with a judgment on an unauthorised VAT exemption

1992 · 11 cases

  1. C-208/91 Beaulande Judgment · 16 December 1992 · Stamp duty on building land and the prohibition on turnover taxes
  2. C-210/91 Commission v Greece Judgment · 16 December 1992 · Proportionality of customs penalties on travellers' personal effects
  3. C-163/91 Van Ginkel Judgment · 12 November 1992 · Accommodation only supplies under the travel agents' margin scheme
  4. C-74/91 Commission v Germany Judgment · 27 October 1992 · Scope of exemptions under the travel agents' margin scheme
  5. C-262/91 Commission v Italy Judgment · 14 October 1992 · Failure to comply with earlier judgments on import exemptions
  6. C-131/91 'K' Line Air Service Europe Judgment · 9 July 1992 · Minimum taxable amount on second-hand car sales between taxable persons
  7. C-96/91 Commission v Spain Judgment · 9 June 1992 · Documentary conditions for VAT remission to travellers
  8. C-287/91 Commission v Italy Judgment · 3 June 1992 · Systematic delay in refunding VAT to non-established traders
  9. C-347/90 Bozzi Judgment · 7 May 1992 · Professional pension levy on lawyers' fees and the ban on turnover taxes
  10. C-20/91 De Jong Judgment · 6 May 1992 · Private land and self-supply of a dwelling built in the course of business
  11. C-200/90 Dansk Denkavit and Poulsen Trading Judgment · 31 March 1992 · National levy with the essential characteristics of VAT

1991 · 10 cases

  1. C-35/90 Commission v Spain Judgment · 17 October 1991 · No reintroduction of an Annex F exemption once abandoned
  2. C-202/90 Ayuntamiento de Sevilla Judgment · 25 July 1991 · Independence of tax collectors engaged by a local authority
  3. C-97/90 Lennartz Judgment · 11 July 1991 · Capacity at the time of acquisition and the de minimis threshold for business use
  4. C-60/90 Polysar Investments Netherlands Judgment · 20 June 1991 · Pure holding company as a taxable person and the right to deduct
  5. C-297/89 Rigsadvokaten v Nicolai Christian Ryborg Judgment · 23 April 1991 · Normal residence for temporary importation of a private car
  6. C-230/89 Commission v Greece Judgment · 18 April 1991 · Differentiated VAT rates on spirits and discrimination against imports
  7. C-109/90 Giant Judgment · 19 March 1991 · Municipal entertainment tax and the ban on other turnover taxes
  8. C-120/88 Commission v Italy Judgment · 26 February 1991 · Residual VAT on imports by non-taxable persons
  9. C-119/89 Commission v Spain Judgment · 26 February 1991 · Residual VAT on imports by non-taxable persons
  10. C-159/89 Commission v Greece Judgment · 26 February 1991 · Residual VAT on goods imported by non-taxable persons

1990 · 9 cases

  1. C-343/89 Witzemann Judgment · 6 December 1990 · Import VAT on counterfeit currency
  2. C-186/89 Van Tiem Judgment · 4 December 1990 · Grant of building rights as an economic activity
  3. C-185/89 Velker International Oil Company Judgment · 26 June 1990 · Exemption for fuelling and provisioning of sea-going vessels
  4. C-251/88 Commission v Germany Judgment · 23 May 1990 · Calculating the VAT own resources base for transitionally exempt transactions
  5. C-31/89 Commission v Spain Judgment · 23 May 1990 · Exemption for permanent imports of private means of transport
  6. C-4/89 Comune di Carpaneto Piacentino and Others Judgment · 15 May 1990 · When local authorities act as public authorities
  7. C-126/88 Boots Company Judgment · 27 March 1990 · Money-off coupons issued free and the taxable amount
  8. C-30/89 Commission v France Judgment · 13 March 1990 · Taxation of the international leg of domestic transport and the VAT own resources base
  9. C-320/88 Shipping and Forwarding Enterprise Safe Judgment · 8 February 1990 · Supply of goods without transfer of legal ownership

1989 · 11 cases

  1. C-342/87 Genius Holding Judgment · 13 December 1989 · No deduction of VAT due solely because it is invoiced
  2. C-165/88 ORO Amsterdam Beheer and Concerto Judgment · 5 December 1989 · No obligation to operate a second-hand goods margin scheme
  3. C-231/87 Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and Others v Comune di Carpaneto Piacentino and Others Judgment · 17 October 1989 · Bodies governed by public law acting as public authorities
  4. C-93/88 Wisselink and Others v Staatssecretaris van Financiën Judgment · 13 July 1989 · Special consumption tax on cars and the prohibition on other turnover taxes
  5. C-173/88 Skatteministeriet v Henriksen Judgment · 13 July 1989 · Letting of closed garages and the parking exclusion from the property exemption
  6. C-50/88 Kühne v Finanzamt München Iil Judgment · 27 June 1989 · Private use of business goods bought from a non-taxable person
  7. C-348/87 Stichting Uitvoering Financiele Acties ν Staatssecretaris van Financien Judgment · 15 June 1989 · Cost sharing exemption does not reach a body serving an umbrella organisation
  8. C-317/86 Lambert and Others v Directeur des services fiscaux de l'Orne and Others Judgment · 15 March 1989 · Fixed licence charge on gaming machines and the ban on other turnover taxes
  9. C-51/88 Hamann v Finanzamt Hamburg-Eimsbüttel Judgment · 15 March 1989 · Chartering of sailing yachts as hiring-out of a form of transport
  10. C-203/87 Commission v Italy Judgment · 21 February 1989 · Unilateral national exemptions outside Title X
  11. C-353/87 Commission v Italy Judgment · 2 February 1989 · Failure to implement the Tenth VAT Directive on the hiring out of movable tangible property

1988 · 20 cases

  1. C-230/87 Naturally Yours Cosmetics Judgment · 23 November 1988 · Non-monetary consideration in discounted promotional supplies
  2. C-50/87 Commission v France Judgment · 21 September 1988 · Limiting deduction by reference to the level of rent charged
  3. C-123/87 Jeunehomme and Others v État belge Judgment · 14 July 1988 · Invoice particulars required for the right to deduct
  4. C-207/87 Weissgerber v Finanzamt Neustadt/Weinstraße Judgment · 14 July 1988 · Direct effect of the credit negotiation exemption and the meaning of not passing on the tax
  5. C-138/86 Direct Cosmetics Ltd v Commissioners of Customs and Excise Judgment · 12 July 1988 · Derogating measures against tax avoidance in direct selling structures
  6. C-127/86 Ledoux Judgment · 6 July 1988 · Temporary importation of an employer's car by a frontier worker
  7. C-269/86 Mol v Inspecteur der Invoerrechten en Accijnzen Judgment · 5 July 1988 · VAT on unlawful supplies of narcotic drugs
  8. C-289/86 Happy Family v Inspecteur der Omzetbelasting Judgment · 5 July 1988 · VAT on unlawful supplies of narcotic drugs within a Member State
  9. C-3/86 Commission v Italy Judgment · 28 June 1988 · Setting flat-rate compensation percentages under the farmers' special scheme
  10. C-415/85 Commission v Ireland Judgment · 21 June 1988 · Scope of transitional zero-rating, clearly defined social reasons and benefit to the final consumer
  11. C-416/85 Commission v United Kingdom Judgment · 21 June 1988 · Limits on zero-rating, clearly defined social reasons and benefit to the final consumer
  12. C-257/86 Commission v Italy Judgment · 21 June 1988 · Exemption for imported low-value free samples
  13. C-10/87 The Queen v Customs and Excise, ex parte Tattersalls Ltd Judgment · 21 June 1988 · Temporary importation exemption for goods exempt on purchase in the exporting State
  14. C-122/87 Commission v Italy Judgment · 24 May 1988 · VAT exemption for veterinary services
  15. C-102/86 Apple and Pear Development Council Judgment · 8 March 1988 · Statutory levies funding collective promotion, no direct link
  16. C-165/86 Intiem v Staatssecretaris van Financiën Judgment · 8 March 1988 · Deduction of VAT on fuel physically delivered to employees
  17. C-252/86 Bergandi v Directeur général des impôts Judgment · 3 March 1988 · When a national charge can be characterised as a turnover tax
  18. C-299/86 Drexl Judgment · 25 February 1988 · Residual VAT on private imports and disproportionate import penalties
  19. C-353/85 Commission v United Kingdom Judgment · 23 February 1988 · Scope of the medical care exemption for goods supplied by health professionals
  20. C-391/85 Commission v Belgium Judgment · 4 February 1988 · List price as taxable amount recast as a registration tax

1987 · 5 cases

  1. C-124/86 Commission v Italy Judgment · 24 November 1987 · Failure to transpose the exemption for permanent imports of personal property
  2. C-125/86 Commission v Italy Judgment · 24 November 1987 · Failure to transpose the import exemptions directive
  3. C-356/85 Commission v Belgium Judgment · 9 July 1987 · Different VAT rates for wine and beer
  4. C-235/85 Commission v Netherlands Judgment · 26 March 1987 · VAT status of notaries and bailiffs performing statutory functions
  5. C-253/84 GAEC de la Ségaude v Council and Commission Judgment · 15 January 1987 · Damages claim over German VAT relief for farmers

1986 · 4 cases

  1. C-200/85 Commission v Italy Judgment · 16 December 1986 · Differential VAT rates on cars by cubic capacity
  2. C-73/85 Kerrutt Judgment · 8 July 1986 · Bundled land purchase and building contracts, single supply or separate supplies
  3. C-283/84 Trans Tirreno Express v Ufficio provinciale IVA Judgment · 23 January 1986 · Domestic transport crossing international waters
  4. C-39/85 Bergeres-Becque v Service interrégional des douanes Judgment · 23 January 1986 · Residual VAT relief on a second-hand car imported as a gift

1985 · 11 cases

  1. C-295/84 Rousseau Wilmot v Organic Judgment · 27 November 1985 · Social solidarity levy on turnover and the Article 33 prohibition
  2. C-249/84 Ministère public v Profant Judgment · 3 October 1985 · Import VAT on a student's car temporarily used in the host State
  3. C-278/83 Commission v Italy Judgment · 11 July 1985 · Discriminatory VAT rates on imported sparkling wines
  4. C-107/84 Commission v Germany Judgment · 11 July 1985 · Scope of the exemption for public postal services
  5. C-16/84 Commission v Netherlands Judgment · 10 July 1985 · Trade-in allowances and the taxable amount for second-hand goods
  6. C-17/84 Commission v Ireland Judgment · 10 July 1985 · Trade-in allowances and the taxable amount for second-hand goods
  7. C-168/84 Berkholz v Finanzamt Hamburg-Mitte-Altstadt Judgment · 4 July 1985 · Fixed establishment and gaming machines on ferries
  8. C-47/84 Staatssecretaris van Financiën v Schul Judgment · 21 May 1985 · Residual VAT on goods imported by a private individual from another Member State
  9. C-139/84 Van Dijk's Boekhuis v Staatsecretaris van Financiën Judgment · 14 May 1985 · Work on customers' materials, when is a new article made
  10. C-268/83 Rompelman Judgment · 14 February 1985 · Preparatory acts and the start of economic activity
  11. C-5/84 Direct Cosmetics Judgment · 13 February 1985 · Notification of derogating measures under Article 27

1984 · 6 cases

  1. C-134/83 Abbink Judgment · 11 December 1984 · Temporary importation of vehicles, use by residents and the absence of an intention to evade tax
  2. C-279/83 Commission v Italy Judgment · 3 October 1984 · Failure to implement the directive extending mutual assistance in recovery to VAT
  3. C-42/83 Dansk Denkavit Judgment · 10 July 1984 · Different payment deadlines for import VAT and domestic VAT
  4. C-324/82 Commission v Belgium Judgment · 10 April 1984 · Catalogue price as a minimum taxable amount for cars
  5. C-294/82 Einberger v Hauptzollamt Freiburg Judgment · 28 February 1984 · Import VAT on smuggled narcotics
  6. C-70/83 Kloppenburg Judgment · 22 February 1984 · Retroactive effect of an extended transposition deadline on directly effective exemptions

1983 · 2 cases

  1. C-319/81 Commission v Italy Judgment · 15 March 1983 · Luxury VAT rates based on designation of origin
  2. C-39/82 Donner Judgment · 12 January 1983 · Postal customs clearance and commission charges on imports

1982 · 5 cases

  1. C-222/81 Bausystem v Finanzamt München für Körperschaften Judgment · 1 July 1982 · Interest for late payment awarded by a court is outside the taxable amount
  2. C-255/81 Grendel Judgment · 10 June 1982 · Direct effect of the exemption for credit negotiation
  3. C-15/81 Schul Judgment · 5 May 1982 · VAT on goods imported from another Member State supplied by a private individual
  4. C-89/81 Hong-Kong Trade Judgment · 1 April 1982 · Taxable person status where all supplies are made free of charge
  5. C-8/81 Becker Judgment · 19 January 1982 · Direct effect of the credit negotiation exemption

1981 · 2 cases

  1. C-158/80 Rewe v Hauptzollamt Kiel Judgment · 7 July 1981 · Traveller exemptions on "butter-buying cruises"
  2. C-154/80 Coöperatieve Aardappelenbewaarplaats Judgment · 5 February 1981 · Consideration and the direct link requirement

1980 · 1 cases

  1. C-823/79 Carciato Judgment · 9 October 1980 · Use by residents of vehicles under temporary importation relief

1979 · 2 cases

  1. C-126/78 Nederlandse Spoorwegen v Staatssecretaris voor Financiën Judgment · 12 June 1979 · Cash on delivery collection as an ancillary supply to transport
  2. C-181/78 Van Paassen Judgment · 12 June 1979 · National single entity for tax purposes and the consultation requirement

1977 · 1 cases

  1. C-51/76 Verbond nederlandse ondernemingen v Inspecteur der invoerrechten en accijnzen Judgment · 1 February 1977 · Meaning of capital goods and the direct effect of the deduction right

1976 · 1 cases

  1. C-111/75 Mazzalai v Ferrovia del Renon Judgment · 20 May 1976 · Time of supply, whether the chargeable event can be deferred to payment

1970 · 3 cases

  1. C-20/70 Transports Lesage & cie. v Hauptzollamt Freiburg Judgment · 21 October 1970 · Direct effect of the prohibition on specific transport taxes alongside VAT
  2. C-23/70 Haselhorst v Finanzamt Düsseldorf Judgment · 21 October 1970 · Direct effect of a Council decision and the meaning of specific transport taxes
  3. C-9/70 Grad v Finanzamt Traunstein Judgment · 6 October 1970 · Direct effect of the ban on levying specific taxes alongside the common turnover tax system