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101 records in EU in 2025

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Record· CJCELEX 62024CJ0234decided

Judgment of the Court (Tenth Chamber) of 23 October 2025.#Brose Prievidza spol. s r. o. v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' - Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Varhoven administrativen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Directive 2008/9/EC – Article 4(b) – Refund of VAT to taxable persons not established in the Member State of refund – Principal supply and ancillary supply – Artificial splitting of a single supply – No dispatch of the object of the supply.#Case C-234/24.

European Union · Court of Justice of the European Union · 23 October 2025

Record· CJCELEX 62024CJ0232decided

Judgment of the Court (First Chamber) of 23 October 2025.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Taxable transactions – Exemption relating to the granting of credit – Article 135(1)(b) – Exemption relating to financial transactions – Debt collection – Article 135(1)(d) – Trade factoring – Invoice factoring.#Case C-232/24.

European Union · Court of Justice of the European Union · 23 October 2025

Record· CJCELEX 62023CJ0744_SUMdecided

Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v 'Financial Bulgaria' EOOD.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

European Union · Court of Justice of the European Union · 23 October 2025

Record· CJCELEX 62023CJ0744decided

Judgment of the Court (First Chamber) of 23 October 2025.#Т.P.T. v 'Financial Bulgaria' EOOD.#Request for a preliminary ruling from the Sofiyski rayonen sad.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Transactions subject to VAT – Article 2(1)(c) – Supply of services for consideration – Article 9(1) – Taxable person – Legal assistance provided free of charge by a lawyer to a party in legal proceedings – Payment of that lawyer’s fees by the unsuccessful opposing party.#Case C-744/23.

European Union · Court of Justice of the European Union · 23 October 2025

Record· TJCELEX 62024TJ0614decided

Judgment of the General Court (Chamber giving preliminary rulings) of 22 October 2025.#AROCO, spol. s r. o. v Generální ředitelství cel.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Excise duties – Ethyl alcohol – Exemptions – Article 27(1)(e) – Production of flavourings containing ethyl alcohol for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% – Possibility for the Member States to make that exemption subject to conditions.#Case T-614/24.

European Union · Court of Justice of the European Union · 22 October 2025

Record· CJCELEX 62023CJ0391_SUMdecided

Judgment of the Court (Ninth Chamber) of 16 October 2025.#Braila Winds SRL v DGRFP București - Administrația Fiscală pentru Contribuabili Mijlocii București and Others.#Reference for a preliminary ruling – Article 191(2) TFEU – EU policy on the environment – Regulation (EU) 2021/1119 – EU climate-neutrality objective – Directive (EU) 2019/944 – Common rules for the internal market for electricity – National legislation imposing an income tax on producers of electricity from renewable sources – Exemption for producers of electricity from fossil fuels and biomass.#Case C-391/23.

European Union · Court of Justice of the European Union · 16 October 2025

Record· CJCELEX 62023CJ0391decided

Judgment of the Court (Ninth Chamber) of 16 October 2025.#Braila Winds SRL v DGRFP București - Administrația Fiscală pentru Contribuabili Mijlocii București and Others.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Article 191(2) TFEU – EU policy on the environment – Regulation (EU) 2021/1119 – EU climate-neutrality objective – Directive (EU) 2019/944 – Common rules for the internal market for electricity – National legislation imposing an income tax on producers of electricity from renewable sources – Exemption for producers of electricity from fossil fuels and biomass.#Case C-391/23.

European Union · Court of Justice of the European Union · 16 October 2025

Decision· DCELEX 32025D2125in force

Council Decision (EU) 2025/2125 of 10 October 2025 on the signing, on behalf of the Union, of the Amending Protocol to the Agreement between the European Union and the Principality of Monaco on the exchange of financial account information to improve international tax compliance in accordance with the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the Organisation for Economic Cooperation and Development (OECD)

European Union · EUR-Lex · 10 October 2025

Record· CJCELEX 62024CJ0101_SUMdecided

Judgment of the Court (First Chamber) of 9 October 2025.#Finanzamt Hamburg-Altona v XYRALITY GmbH.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – ‘In-app’ purchases.#Case C-101/24.

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

Record· CJCELEX 62024CJ0101decided

Judgment of the Court (First Chamber) of 9 October 2025.#Finanzamt Hamburg-Altona v XYRALITY GmbH.#Request for a preliminary ruling from the Bundesfinanzhof.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 28 – Taking part in a supply of services – Articles 44 and 45 – Place of supply of services – Article 203 – VAT entered on an invoice – Electronically supplied services – App store – ‘In-app’ purchases.#Case C-101/24.

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

Record· CJCELEX 62024CJ0535_SUMdecided

Judgment of the Court (Seventh Chamber) of 2 October 2025.#„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.#Case C-535/24.

European Union · Court of Justice of the European Union · 2 October 2025

Record· CJCELEX 62024CJ0535decided

Judgment of the Court (Seventh Chamber) of 2 October 2025.#„Svilosa“ AD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 2(1)(c) – Supply of services for consideration – Article 24(1) – Supply of services – Article 26(1)(b) – Supply of services free of charge that are to be treated as a supply of services for consideration – Debt recovery – Debt recovery in favour of a third party.#Case C-535/24.

European Union · Court of Justice of the European Union · 2 October 2025

Record· CJCELEX 62023CJ0802_SUMdecided

Judgment of the Court (First Chamber) of 11 September 2025.#Ministerio Fiscal v MSIG.#Reference for a preliminary ruling – Convention implementing the Schengen Agreement – Article 54 – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Concept of ‘same acts’ – Member of a terrorist association found guilty, in a Member State, of involvement in that association with a view to preparing an act of terrorism – Prosecution in another Member State for the same terrorist acts.#Case C-802/23.

European Union · Court of Justice of the European Union · 11 September 2025

Record· CJCELEX 62023CJ0802decided

Judgment of the Court (First Chamber) of 11 September 2025.#Ministerio Fiscal v MSIG.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Convention implementing the Schengen Agreement – Article 54 – Article 50 of the Charter of Fundamental Rights of the European Union – Principle ne bis in idem – Concept of ‘same acts’ – Member of a terrorist association found guilty, in a Member State, of involvement in that association with a view to preparing an act of terrorism – Prosecution in another Member State for the same terrorist acts.#Case C-802/23.

European Union · Court of Justice of the European Union · 11 September 2025

Record· TJCELEX 62024TJ0255decided

Judgment of the General Court (Eighth Chamber) of 10 September 2025.#Martijn Frederik Nouwen v Council of the European Union.#Access to documents – Regulation (EC) No 1049/2001 – Documents concerning the work of the Code of Conduct Group (Business Taxation) established by the Council – Partial refusal of access – Article 4(1)(a) of Regulation No 1049/2001 – Exceptions relating to the protection of the public interest as regards international relations and the financial, monetary or economic policy of the Union or of a Member State – General presumption of confidentiality – Obligation to state reasons.#Case T-255/24.

European Union · Court of Justice of the European Union · 10 September 2025

Record· TJCELEX 62024TJ0255_RESdecided

Judgment of the General Court (Eighth Chamber) of 10 September 2025.#Martijn Frederik Nouwen v Council of the European Union.#Access to documents – Regulation (EC) No 1049/2001 – Documents concerning the work of the Code of Conduct Group (Business Taxation) established by the Council – Partial refusal of access – Article 4(1)(a) of Regulation No 1049/2001 – Exceptions relating to the protection of the public interest as regards international relations and the financial, monetary or economic policy of the Union or of a Member State – General presumption of confidentiality – Obligation to state reasons.#Case T-255/24.

European Union · Court of Justice of the European Union · 10 September 2025

Record· CJCELEX 62023CJ0726_SUMdecided

Judgment of the Court (First Chamber) of 4 September 2025.#S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents.#Case C-726/23.

European Union · Court of Justice of the European Union · 4 September 2025

Record· CJCELEX 62023CJ0726decided

Judgment of the Court (First Chamber) of 4 September 2025.#S.C. Arcomet Towercranes S.R.L. v Direcţia Generală Regională a Finanţelor Publice Bucureşti and Administraţia Fiscală pentru Contribuabili Mijlocii Bucureşti.#Request for a preliminary ruling from the Curtea de Apel Bucureşti.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Scope of VAT – Article 2(1)(c) – Concept of ‘supplies of services for consideration’ – Commercial services provided within the same group of companies – Transfer price – Articles 168 and 178 – Right to deduct VAT – Supporting documents.#Case C-726/23.

European Union · Court of Justice of the European Union · 4 September 2025

Report· CCCELEX 62024CC0121decided

Opinion of Advocate General Kokott delivered on 4 September 2025.#„Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo.#Request for a preliminary ruling from the Administrativen sad Veliko Tarnovo.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Insolvency of the principal debtor – Continued obligation to pay VAT – Joint and several liability of a third party after the removal of the principal debtor from the commercial register – Principle of legal certainty – Principle of proportionality.#Case C-121/24.

European Union · Court of Justice of the European Union · 4 September 2025

Record· TJCELEX 62024TJ0225decided

Judgment of the General Court (Tenth Chamber) of 3 September 2025.#Huhtamaki Holding Sàrl v European Commission.#Access to documents – Regulation (EC) No 1049/2001 – Documents relating to State aid procedures – Advance tax agreements – Refusal of access – Exception relating to the protection of the commercial interests of a third party – Exception relating to the protection of the purpose of inspections, investigations and audits – General presumption of confidentiality – Not irrebuttable – Overriding public interest – Principle of sound administration – Obligation to state reasons.#Case T-225/24.

European Union · Court of Justice of the European Union · 3 September 2025

Record· CJCELEX 62024CJ0602_SUMdecided

Judgment of the Court (Ninth Chamber) of 1 August 2025.#W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality.#Case C-602/24.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62024CJ0375_SUMdecided

Judgment of the Court (Ninth Chamber) of 1 August 2025.#Keesing Deutschland GmbH v Finanzamt für Körperschaften II.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – National legislation using the Combined Nomenclature to establish the coverage of the category of goods subject to a reduced rate – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff headings – Heading 4902 – Scope – Concept of ‘periodicals’ – Books containing number sudoku games and published periodically – Absence of text composed mainly of alphabetic characters.#Case C-375/24.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62023CJ0427_RESdecided

Judgment of the Court (Fourth Chamber) of 1 August 2025.#Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Exemptions on exportation – Article 146(1)(b) – Exempt supply of goods – Service for the administration of VAT refunds to customers not resident in the European Union – Single supply – Distinct and independent supplies – Principal or ancillary supply – Exemptions under Article 135(1)(d) and Article 146(1)(e) – Protection of legitimate expectations – Taxable amount.#Case C-427/23.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62023CJ0794decided

Judgment of the Court (Ninth Chamber) of 1 August 2025.#Finanzamt Österreich v P GmbH.#Request for a preliminary ruling from the Verwaltungsgerichtshof.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Incorrect amount of VAT entered on the invoice – Article 238 – Simplified invoicing – Services invoiced to non‑taxable persons and to taxable persons who do not have a right to deduct VAT – Obligation to pay the part of the VAT invoiced incorrectly – No risk of loss of tax revenue.#Case C-794/23.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62024CJ0092_RESdecided

Judgment of the Court (Fourth Chamber) of 1 August 2025.#Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50% of dividends received by the parent companies in the basis of assessment for that tax.#Joined Cases C-92/24 to C-94/24.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62024CJ0092decided

Judgment of the Court (Fourth Chamber) of 1 August 2025.#Banca Mediolanum SpA v Agenzia delle Entrate - Direzione Regionale della Lombardia.#Requests for a preliminary ruling from the Corte di Giustizia Tributaria di secondo grado della Lombardia - Milano.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States – Directive 2011/96/EU – Article 4(1)(a) – Prohibition on taxing profits received by the parent company – Prevention of double taxation of dividends – Scope – Regional tax on production activities – Inclusion of 50% of dividends received by the parent companies in the basis of assessment for that tax.#Joined Cases C-92/24 to C-94/24.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62024CJ0433decided

Judgment of the Court (Fourth Chamber) of 1 August 2025.#Galerie Karsten Greve v Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Request for a preliminary ruling from the Conseil d'État.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Special arrangements for second-hand goods, works of art, collectors’ items and antiques – Taxable dealers – Margin scheme – Article 316(1)(b) – Option to apply the margin scheme – Concept of ‘supply of a work of art by the creator’ – Supply by the creator through a legal person.#Case C-433/24.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62024CJ0602decided

Judgment of the Court (Ninth Chamber) of 1 August 2025.#W. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w W.#Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Warszawie.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions on exportation – Article 146(1)(b) – Supply of goods dispatched or transported to a destination outside the European Union – Transport of goods outside the European Union following an agreement between the person acquiring the goods and the supplier providing for their supply in another Member State – Goods which have actually left the territory of the European Union – Proof – Refusal of the exemption on exportation – Principles of fiscal neutrality and proportionality.#Case C-602/24.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62024CJ0433_RESdecided

Judgment of the Court (Fourth Chamber) of 1 August 2025.#Galerie Karsten Greve v Ministère de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Special arrangements for second-hand goods, works of art, collectors’ items and antiques – Taxable dealers – Margin scheme – Article 316(1)(b) – Option to apply the margin scheme – Concept of ‘supply of a work of art by the creator’ – Supply by the creator through a legal person.#Case C-433/24.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62023CJ0427decided

Judgment of the Court (Fourth Chamber) of 1 August 2025.#Határ Diszkont Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Szegedi Törvényszék.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 1(2), Article 2(1)(c) and Article 78 – Exemptions on exportation – Article 146(1)(b) – Exempt supply of goods – Service for the administration of VAT refunds to customers not resident in the European Union – Single supply – Distinct and independent supplies – Principal or ancillary supply – Exemptions under Article 135(1)(d) and Article 146(1)(e) – Protection of legitimate expectations – Taxable amount.#Case C-427/23.

European Union · Court of Justice of the European Union · 1 August 2025

Record· CJCELEX 62024CJ0375decided

Judgment of the Court (Ninth Chamber) of 1 August 2025.#Keesing Deutschland GmbH v Finanzamt für Körperschaften II.#Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 98 – Option for the Member States to apply a reduced rate of VAT to certain supplies of goods and services – National legislation using the Combined Nomenclature to establish the coverage of the category of goods subject to a reduced rate – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff headings – Heading 4902 – Scope – Concept of ‘periodicals’ – Books containing number sudoku games and published periodically – Absence of text composed mainly of alphabetic characters.#Case C-375/24.

European Union · Court of Justice of the European Union · 1 August 2025

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