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Records

Record· TJCELEX 62025TJ0224decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 3 June 2026.#VÁM4ALL Kft. "felszámolás alatt" v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Kúria.#Reference for a preliminary ruling – Customs union – Union Customs Code – Method for determining the customs value – Declared transaction value – Article 15 of Regulation (EU) No 952/2013 – Article 140 of Implementing Regulation (EU) 2015/2447 – Secondary methods – Article 74 of Regulation No 952/2013 – Residual or ‘fall-back’ method – Article 144 of Implementing Regulation 2015/2447 – Importation of bulk goods – Lack of proof of actual payment – Insufficient data on the essential characteristics of the goods – Use of data available in the national database – Simple arithmetic mean of unit prices.#Case T-224/25.

European Union · Court of Justice of the European Union · 3 June 2026

Record· TJCELEX 62025TJ0313decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 3 June 2026.#Kinova Europe GmbH v Hauptzollamt Hannover.#Request for a preliminary ruling from the Finanzgericht Hamburg.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Combined Nomenclature – Heading 9021 – Orthopaedic appliances – Other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability – Robotic arm attached to an electric wheelchair.#Case T-313/25.

European Union · Court of Justice of the European Union · 3 June 2026

Record· TJCELEX 62025TJ0150decided

Judgment of the General Court (Fifth Chamber, sitting with five Judges) of 13 May 2026.#Zollamt Österreich v G GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Customs Union – Union Customs Code – Right of appeal – Article 44(4) of Regulation (EU) No 952/2013 – Decision relating to binding tariff information – Judicial remedy – Correction – Retroactive effect.#Case T-150/25.

European Union · Court of Justice of the European Union · 13 May 2026

Record· TJCELEX 62025TJ0221decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 March 2026.#TUI Belgium NV and Others v Belgische Staat.#Reference for a preliminary ruling – Taxation – Common system of VAT – Transactions subject to VAT – Supply of services for consideration – Exemptions – Standstill clause – Right of Member States to retain certain taxes during a transitional period – Article 28(3)(a) and (4) of Sixth Directive 77/388/EEC and Article 370 of Directive 2006/112/EC – Supply of services by travel agents in relation to travel outside the European Union – Annex E(15) to Sixth Directive 77/388 and Annex X, Part A, point (4), to Directive 2006/112 – Subsequent amendment of the national legislation – No express derogation from the exemption.#Case T-221/25.

European Union · Court of Justice of the European Union · 25 March 2026

Record· TJCELEX 62025TJ0296decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 March 2026.#Direktor na TD Mitnitsa Burgas v Lidikar OOD.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Importation of goods from Canada – Method of determining the customs value – Declared export price of the goods communicated by the Canadian authorities under an international customs cooperation agreement – Concept of ‘data available in the customs territory of the Union’ – Reasonable means – Article 74(3) of Regulation (EU) No 952/2013 – Residual or ‘fall-back’ method – Article 144 of Implementing Regulation (EU) 2015/2447.#Case T-296/25.

European Union · Court of Justice of the European Union · 25 March 2026

Record· TJCELEX 62024TJ0656decided

Judgment of the General Court (Chamber giving preliminary rulings) of 4 March 2026.#NI and HZ v European Air Charter AG.#Request for a preliminary ruling from the Landgericht Düsseldorf.#Reference for a preliminary ruling – Air transport – Compensation for passengers in the event of long delay or cancellation of a flight – Exemption from the obligation to pay compensation – Article 5(3) of Regulation (EC) No 261/2004 – Extraordinary circumstances – Shortcomings in airport security checks – Autonomous decision of the air carrier to wait for the passengers that had not yet passed the security check – Aircraft rotation – Rescheduling of flights subsequent to the delayed flight – Causal link.#Case T-656/24.

European Union · Court of Justice of the European Union · 4 March 2026

Record· TJCELEX 62025TJ0069decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 25 February 2026.#A GmbH v Hauptzollamt C.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Interpretation – Concept of ‘goods put up in sets’ consisting of two or more separate constituents – Note 3 to Section VI of Annex I to Regulation (EEC) No 2658/87.#Case T-69/25.

European Union · Court of Justice of the European Union · 25 February 2026

Record· TJCELEX 62024TJ0575decided

Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026.#Belgische Staat / Federale Overheidsdienst Financiën v Digipolis Antwerpen AG and District09 AG.#Request for a preliminary ruling from the Hof van beroep te Antwerpen.#Reference for a preliminary ruling – Taxation – Common system of VAT – Scope – Liability to tax – Body governed by public law – Articles 2, 9 and 13 of Directive 2006/112/EC – Intermunicipal cooperation – Conferral of management – Commissioning association – Provision of telematics services for the benefit of members of the association.#Case T-575/24.

European Union · Court of Justice of the European Union · 25 February 2026

Record· TJCELEX 62024TJ0638decided

Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026.#Finanzamt Österreich v D GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Taxation – Common system of VAT – Place of intra-Community acquisitions of goods – Articles 40 and 41 of Directive 2006/112/EC – VAT liability – Article 203 of Directive 2006/112 – Principle of fiscal neutrality – Principle of proportionality – Intra-Community acquisitions made under a VAT identification number issued by the Member State of origin of the goods – VAT incorrectly entered on the invoices for the corresponding intra-Community supplies.#Case T-638/24.

European Union · Court of Justice of the European Union · 25 February 2026

Record· TJCELEX 62024TJ0689decided

Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#I. S.A. v Dyrektor Krajowej Informacji Skarbowej.#Reference for a preliminary ruling – Taxation – Common system of VAT – Right to deduct input VAT – Article 167, Article 168(a) and Article 178(a) of Directive 2006/112/EC – Issuing of the invoice showing the VAT during the tax period following that in respect of which the right of deduction is exercised – Fiscal neutrality and proportionality.#Case T-689/24.

European Union · Court of Justice of the European Union · 11 February 2026

Record· TJCELEX 62024TJ0643decided

Judgment of the General Court (Chamber giving preliminary rulings) of 11 February 2026.#Centrul Român pentru Administrarea Drepturilor Artiștilor Interpreți (Credidam) v Cristian General Serv SRL.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable transactions – Concept of ‘supply of services for consideration’ – Article 2(1)(c), Article 24(1) and Article 25(a) and (c) of Directive 2006/112/EC – Taxable amount – Concept of ‘consideration’ – Article 73 and point (a) of the first paragraph of Article 78 of Directive 2006/112 – Holders of related rights – Communication of phonograms and audiovisual programmes without a licence – Remuneration paid to the collective management organisation – Surcharge.#Case T-643/24.

European Union · Court of Justice of the European Union · 11 February 2026

Record· TJCELEX 62025TJ0177decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 28 January 2026.#C. sp. z o.o. sp.k. v Dyrektor Izby Administracji Skarbowej w Gdańsku.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Customs union – Union Customs Code – Import and export procedures – Tariff quotas – Exhaustion of the quota on the first day of its opening – No quota number integrated into the TARIC code – Subsequent amendment of the customs declaration in order to benefit from inclusion in the quota – Concept of ‘amendment [permitting] the declarant to comply with his or her obligations relating to the placing of the goods under the customs procedure concerned’ – Article 173(3) of Regulation (EU) No 952/2013.#Case T-177/25.

European Union · Court of Justice of the European Union · 28 January 2026

Record· TJCELEX 62025TJ0134decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 21 January 2026.#D S.A. v P S.A.#Request for a preliminary ruling from the Sąd Rejonowy dla m.st. Warszawy w Warszawie.#Reference for a preliminary ruling – Air transport – Compensation to passengers in the event of a long delay or cancellation of a flight – Exemption – Extraordinary circumstances – Article 5(3) of Regulation (EC) No 261/2004 – Air traffic management decision – Allocation of delayed departure slots due to adverse weather conditions – Possibility of relying on a flight subsequent to that affected by the occurrence of an extraordinary circumstance.#Case T-134/25.

European Union · Court of Justice of the European Union · 21 January 2026

Record· TJCELEX 62024TJ0690decided

Judgment of the General Court (Chamber giving preliminary rulings) of 26 November 2025.#Inspecteur van de Douane v FL.#Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 10(2) and (4) of Directive 2008/118 – Occurrence of an irregularity during a movement of excise goods – Movement of goods under a duty suspension arrangement – Detection of the irregularity during the movement – Quantity of missing goods detected when unloading the means of transport.#Case T-690/24.

European Union · Court of Justice of the European Union · 26 November 2025

Record· TJCELEX 62024TJ0534decided

Judgment of the General Court (Chamber giving preliminary rulings) of 9 July 2025.#MK v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Osijeku.#Reference for a preliminary ruling – Taxation – Excise duties – Directive 2008/118/EC – Article 7 – Chargeability of excise duty – Release for consumption – Energy products – Whether excise duty arises – Fictitious supply of excise goods appearing on falsified invoices.#Case T-534/24.

European Union · Court of Justice of the European Union · 9 July 2025