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101 records in EU in 2026

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,153United Kingdom · 3,280France · 2,309Germany · 1,779Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62024CJ0519decided

Judgment of the Court (Second Chamber) of 16 April 2026.#Nitrogénművek Vegyipari Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Environment – Air pollution – System for greenhouse gas emission allowance trading – Directive 2003/87/EC – Transitional rules for harmonised free allocation – Article 10a – National legislation imposing a tax on carbon dioxide (CO2) emissions on operators receiving a significant quantity of allowances allocated free of charge.#Case C-519/24.

European Union · Court of Justice of the European Union · 16 April 2026

Record· TJCELEX 62025TJ0190decided

Judgment of the General Court (Second Chamber, Extended Composition) of 15 April 2026.#A.K. and „Tabako lapai“ UAB v Lietuvos Respublikos generalinė prokuratūra.#Request for a preliminary ruling from the Lietuvos Aukščiausiasis Teismas.#Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Article 5(1) of Directive 2011/64/EU – Interpretation of the concept of ‘smoking tobacco’ – Consideration of the provisions of the combined nomenclature and explanatory notes – Validity – Legal certainty – Principle that offences and penalties must be defined by law.#Case T-190/25.

European Union · Court of Justice of the European Union · 15 April 2026

Record· COCELEX 62025CO0593_INFdecided

Order of the Court (Ninth Chamber) of 25 March 2026.#T. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Katowicach.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(5) – Excise duties collected by a Member State in breach of EU law – The electricity producer’s right to reimbursement of the amount overpaid – Case-law practice making the right to reimbursement conditional upon proof of financial loss – Unjust enrichment – Principle of the effectiveness of EU law.#Case C-593/25.

European Union · Court of Justice of the European Union · 25 March 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· CJCELEX 62024CJ0513decided

Judgment of the Court (Second Chamber) of 19 March 2026.#Oblastní nemocnice Kolín, a. s., nemocnice Středočeského kraje v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Article 173(1) – Proportional deduction – Expenditure forming part of the general costs of a taxable person – Minimum technical and material equipment of healthcare facilities required in order to obtain a licence to supply healthcare services in respect of which VAT is not deductible – Services necessary for the supply of services in respect of which VAT is deductible.#Case C-513/24.

European Union · Court of Justice of the European Union · 19 March 2026

Record· CJCELEX 62024CJ0527_SUMdecided

Acórdão do Tribunal de Justiça (Nona Secção) de 12 de março de 2026.#Harry et Associés Sarl contra Agenzia delle entrate – Riscossione – Pescara e Agenzia delle entrate – Centro operativo di Pescara.#Reenvio prejudicial — Fiscalidade — Sistema comum do imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Reembolso do IVA — Diretiva 2008/9/CE — Artigos 2.°, 15.° e 23.° — Princípios da neutralidade fiscal, da efetividade e da proporcionalidade — Sujeito passivo estabelecido noutro Estado‑Membro que não o do reembolso do IVA — Modalidades de reembolso do IVA — Problema técnico na transmissão eletrónica do pedido — Inação da Administração Fiscal do Estado‑Membro do reembolso responsável pelo pedido — Decisão judicial transitada em julgado — Autoridade de caso julgado.#Processo C-527/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0521_SUMdecided

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrality, proportionality and effectiveness.#Case C-521/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0119_SUMdecided

Judgment of the Court (Sixth Chamber) of 12 March 2026.#DK and JO v État belge.#Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification.#Case C-119/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0515_SUMdecided

Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62025CJ0150decided

Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62025CJ0150_RESdecided

Judgment of the Court (Fifth Chamber) of 12 March 2026.#BX v État belge.#Reference for a preliminary ruling – Article 45 TFEU – Freedom of movement for workers – Income tax – Employment income received in another Member State – Exemption with progression in the Member State of residence – Failure to apply a bilateral convention for the avoidance of double taxation by a contracting State – Loss of part of the tax advantages relating to the personal and family circumstances of the taxpayer.#Case C-150/25.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0527decided

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Harry et Associés Sarl v Agenzia delle entrate – Riscossione – Pescara and Agenzia delle entrate – Centro operativo di Pescara.#Request for a preliminary ruling from the Corte di Giustizia Tributaria di primo grado di Pescara.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Refund of VAT – Directive 2008/9/EC – Articles 2, 15 and 23 – Principles of VAT neutrality, effectiveness and proportionality – Taxable person established in a Member State other than the Member State of VAT refund – Application for VAT refund – Technical fault in the electronic transmission of the application – Failure to act on the part of the tax authorities of the Member State of refund to which the application was made – Final judicial decision – Res judicata.#Case C-527/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0515decided

Judgment of the Court (Seventh Chamber) of 12 March 2026.#Randstad España SLU v Administración General del Estado.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Deduction of input VAT – Directive 2006/112/EC – Second paragraph of Article 176 – Exclusion from the right to deduct VAT – Acquisition of tickets for leisure events and services – Entry into force of the right to deduct VAT on the date of accession of the Kingdom of Spain to the European Economic Community – Standstill clause.#Case C-515/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0521decided

Judgment of the Court (Ninth Chamber) of 12 March 2026.#Aptiv Services Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Győri Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Intra-Community acquisition of goods – Article 168 – Deduction of input VAT due in respect of such an acquisition – Articles 178 and 179 – Rules governing the exercise of the right to deduct VAT – Late submission of invoices necessary for the exercise of the right to deduct VAT – Refusal of the right to deduct VAT – National legislation providing for a self-correction procedure enabling the taxable person to exercise his or her right of deduction beyond the tax period during which that right arose – Principles of neutrality, proportionality and effectiveness.#Case C-521/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0119decided

Judgment of the Court (Sixth Chamber) of 12 March 2026.#DK and JO v État belge.#Request for a preliminary ruling from the Cour d'appel de Liège.#Reference for a preliminary ruling – Freedom of movement for workers – Income tax – Tax supplement on the income tax of natural persons which may be established by the municipalities or agglomerations in which those persons reside – Surcharge on income tax borne by non-residents for tax purposes paid to the State – Fiscal burden on non-residents for tax purposes that is heavier than that borne by tax residents of a Member State – Comparable situations – No justification.#Case C-119/24.

European Union · Court of Justice of the European Union · 12 March 2026

Record· CJCELEX 62024CJ0436_SUMdecided

Judgment of the Court (Ninth Chamber) of 5 March 2026.#Skatteverket v Lyko Operations AB.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of ‘voucher’ – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value.#Case C-436/24.

European Union · Court of Justice of the European Union · 5 March 2026

Record· CJCELEX 62024CJ0828decided

Judgment of the Court (Sixth Chamber) of 5 March 2026.#Erdrich Umformtechnik GmbH v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States – Directive 2003/49/EC – Decision to grant an exemption for a period prior to the provision of the attestation and supporting information – Article 1(12) – Time limit for provision of the attestation – Limitation on the period that may be subject to an exemption.#Case C-828/24.

European Union · Court of Justice of the European Union · 5 March 2026

Record· CJCELEX 62024CJ0409_RESdecided

Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and Others v Finanzamt K and Others.#References for a preliminary ruling – 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 – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases C-409/24 to C-411/24.

European Union · Court of Justice of the European Union · 5 March 2026

Record· CJCELEX 62024CJ0436decided

Judgment of the Court (Ninth Chamber) of 5 March 2026.#Skatteverket v Lyko Operations AB.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 30a – Supply of goods – Concept of ‘voucher’ – Classification – Customer loyalty programme in the form of points awarded on the basis of previous purchases – Points which may be redeemed for products of low value.#Case C-436/24.

European Union · Court of Justice of the European Union · 5 March 2026

Record· CJCELEX 62024CJ0472decided

Judgment of the Court (Second Chamber) of 5 March 2026.#MB "Žaidimų valiuta" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Request for a preliminary ruling from the Mokestinių ginčų komisija prie Lietuvos Respublikos Vyriausybės.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(e) – Transactions involving the exchange of units of virtual money of an online video game for traditional currencies – Calculation of the taxable amount – Article 30a – Multi-purpose vouchers – Virtual money of an online video game.#Case C-472/24.

European Union · Court of Justice of the European Union · 5 March 2026

Record· CJCELEX 62024CJ0409decided

Judgment of the Court (Fourth Chamber) of 5 March 2026.#J-GmbH and Others v Finanzamt K and Others.#Requests for a preliminary ruling from the Bundesfinanzhof.#References for a preliminary ruling – 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 – Short-term accommodation in hotels and similar establishments – Annex III, point (12) – Reduced rate of VAT applicable to accommodation provided in hotels and similar establishments – Supplies that are ancillary to accommodation – National regulations establishing a mechanism for separating taxable transactions – No application of the reduced VAT rate to supplies that are not directly used for the accommodation – Principle of fiscal neutrality.#Joined Cases C-409/24 to C-411/24.

European Union · Court of Justice of the European Union · 5 March 2026

Record· CJCELEX 62023CJ0524_SUMdecided

Judgment of the Court (Fifth Chamber) of 26 February 2026.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil its obligations – Article 258 TFEU – Directive (EU) 2016/1164 – Rules against tax avoidance practices that directly affect the functioning of the internal market – Article 8(7) – Computation of controlled foreign company income – Requirement to allow the taxpayer to deduct from his or her tax liability the tax paid by the controlled foreign company – Scope – Non-genuine arrangements which have been put in place for the essential purpose of obtaining a tax advantage – Failure to transpose.#Case C-524/23.

European Union · Court of Justice of the European Union · 26 February 2026

Record· CJCELEX 62023CJ0524decided

Judgment of the Court (Fifth Chamber) of 26 February 2026.#European Commission v Kingdom of Belgium.#Failure of a Member State to fulfil its obligations – Article 258 TFEU – Directive (EU) 2016/1164 – Rules against tax avoidance practices that directly affect the functioning of the internal market – Article 8(7) – Computation of controlled foreign company income – Requirement to allow the taxpayer to deduct from his or her tax liability the tax paid by the controlled foreign company – Scope – Non-genuine arrangements which have been put in place for the essential purpose of obtaining a tax advantage – Failure to transpose.#Case C-524/23.

European Union · Court of Justice of the European Union · 26 February 2026

Record· TJCELEX 62024TJ0575_SUMdecided

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.#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 62024TJ0638_SUMdecided

Judgment of the General Court (Chamber giving preliminary rulings) of 25 February 2026.#Finanzamt Österreich v D GmbH.#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 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 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 62024TJ0689_SUMdecided

Acórdão do Tribunal Geral (Secção que se pronuncia sobre pedidos prejudiciais) de 11 de fevereiro de 2026.#I. S.A. contra Dyrektor Krajowej Informacji Skarbowej.#Reenvio prejudicial — Fiscalidade — Sistema comum do IVA — Direito à dedução do IVA pago a montante — Artigo 167.°, artigo 168.°, alínea a), e artigo 178.°, alínea a), da Diretiva 2006/112/CE — Emissão da fatura que menciona o IVA no período de tributação seguinte àquele relativamente ao qual é exercido o direito à dedução — Neutralidade fiscal e proporcionalidade.#Processo T-689/24.

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

Record· TJCELEX 62024TJ0643_SUMdecided

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.#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 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 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· COCELEX 62025CO0316_INFdecided

Order of the Court (Seventh Chamber) of 3 February 2026.#Regione Umbria v Ge.Fi.L. - Gestione Fiscalità Locale SpA.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Public procurement – Directive 2014/24/EU – Article 12(4) – Award of a contract to a non-economic public entity without a call for tenders – Exemption relating to contracts concerning cooperation between public entities – Contract entrusting a non-economic public entity with the management of motor vehicle tax registers.#Case C-316/25.

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

Record· TJCELEX 62024TJ0653_SUMdecided

Judgment of the General Court (Chamber giving preliminary rulings) of 28 January 2026.#Accorinvest and Société générale v Ministre de l'Économie, des Finances et de la Souveraineté industrielle et numérique.#Reference for a preliminary ruling – Taxation – Excise duties – Other indirect taxes on excise goods – Article 1(2) of Directive 2008/118/EC – Concept of ‘other indirect tax’ – Tariff-based contribution on electricity transmission and distribution services – Passing on the tax to the consumer – Direct and inseverable link between the tax and the consumption of electricity.#Case T-653/24.

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

Record· TJCELEX 62024TJ0653decided

Judgment of the General Court (Chamber giving preliminary rulings) of 28 January 2026.#Accorinvest and Société générale v Ministre 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 – Excise duties – Other indirect taxes on excise goods – Article 1(2) of Directive 2008/118/EC – Concept of ‘other indirect tax’ – Tariff-based contribution on electricity transmission and distribution services – Passing on the tax to the consumer – Direct and inseverable link between the tax and the consumption of electricity.#Case T-653/24.

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

Record· CJCELEX 62024CJ0379_SUMdecided

Judgment of the Court (Second Chamber) of 22 January 2026.#Agrupació de Neteja Sanitària, AIE and Educat Serveis Auxiliars SCCL v Tribunal Económico-Administrativo Regional de Cataluña (TEARC).#References for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT – Services directly necessary for the exercise of the exempt activity – Risk of distortion of competition – Cleaning services in the healthcare and education sectors – National legislation requiring that the services be directly and exclusively linked to the exempt activity and necessary for the exercise of that activity.#Joined Cases C-379/24 and C-380/24.

European Union · Court of Justice of the European Union · 22 January 2026

Record· CJCELEX 62024CJ0379decided

Judgment of the Court (Second Chamber) of 22 January 2026.#Agrupació de Neteja Sanitària, AIE and Educat Serveis Auxiliars SCCL v Tribunal Económico-Administrativo Regional de Cataluña (TEARC).#Requests for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña.#References for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Supply of services by independent groups of persons, who are carrying on an activity which is exempt from VAT – Services directly necessary for the exercise of the exempt activity – Risk of distortion of competition – Cleaning services in the healthcare and education sectors – National legislation requiring that the services be directly and exclusively linked to the exempt activity and necessary for the exercise of that activity.#Joined Cases C-379/24 and C-380/24.

European Union · Court of Justice of the European Union · 22 January 2026

Record· TOCELEX 62025TO0393(01)decided

Order of the General Court (Tenth Chamber) of 21 January 2026.#Associazione proprietari alloggi dati in locazione turistica (Pro.Loca.Tur.) v Council of the European Union.#Action for annulment – Taxation – Value added tax (VAT) rules for the digital age – VAT obligations in the short-term accommodation rental sector – Concept of ‘deemed supplier’ – Association protecting the interests of property owners renting out accommodation on a short-term basis – Legislative act – Act of general application – Lack of direct concern – Lack of individual concern – Inadmissibility.#Case T-393/25.

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

Record· TOCELEX 62025TO0394(01)decided

Order of the General Court (Tenth Chamber) of 21 January 2026.#Nomad Stays Co v Council of the European Union.#Action for annulment – Taxation – Value added tax (VAT) rules for the digital age – VAT obligations in the short-term accommodation rental sector – Concept of ‘deemed supplier’ – Online platforms facilitating the supply of short-term accommodation rental services – Legislative act – Act of general application – Lack of direct concern – Lack of individual concern – Inadmissibility.#Case T-394/25.

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

Record· COCELEX 62025CO0436_INFdecided

Order of the Court (Sixth Chamber) of 20 January 2026.#EXOIL Paliwa sp. z o.o. v Republic of Poland.#Appeal – Article 181 of the Rules of Procedure of the Court of Justice – Fourth paragraph of Article 263, TFEU – Directive 2006/112/EC – Common system of tax of value added tax – Action for annulment brought against a Member State concerning national legislation transposing that directive – Manifest lack of jurisdiction of the EU Courts – Appeal manifestly unfounded.#Case C-436/25 P.

European Union · Court of Justice of the European Union · 20 January 2026

Record· CJCELEX 62024CJ0615_SUMdecided

Judgment of the Court (Seventh Chamber) of 15 January 2026.#Ambito territoriale di caccia Ancona 2 v Azienda Agricola Camarzano di RK.#Reference for a preliminary ruling – State aid – Agricultural sector – Regulation (EU) No 1408/2013 – De minimis aid – Monitoring – Member State providing for the grant and the payment of de minimis aid without requiring a specific declaration from the applicant undertaking as to the amount and nature of any other State aid received during a period of three fiscal years – Production of self-certification relating to such aid.#Case C-615/24.

European Union · Court of Justice of the European Union · 15 January 2026

Record· CJCELEX 62024CJ0615decided

Judgment of the Court (Seventh Chamber) of 15 January 2026.#Ambito territoriale di caccia Ancona 2 v Azienda Agricola Camarzano di RK.#Request for a preliminary ruling from the Corte suprema di cassazione.#Reference for a preliminary ruling – State aid – Agricultural sector – Regulation (EU) No 1408/2013 – De minimis aid – Monitoring – Member State providing for the grant and the payment of de minimis aid without requiring a specific declaration from the applicant undertaking as to the amount and nature of any other State aid received during a period of three fiscal years – Production of self-certification relating to such aid.#Case C-615/24.

European Union · Court of Justice of the European Union · 15 January 2026

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