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51 records in EU in 2025

All countriesUnited States · 53,051European Union · 5,204Ireland · 4,382Austria · 4,130United Kingdom · 3,280France · 2,309Germany · 1,778Netherlands · 865Belgium · 1Search this topic

Records

Record· CJCELEX 62024CJ0353_SUMdecided

Judgment of the Court (Seventh Chamber) of 18 December 2025.#SIA „EUROPARK LATVIA” and SKIDATA GmbH v Valsts ieņēmumu dienests.#Reference for a preliminary ruling – Industrial policy – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – National rule requiring the provision of the source code of software registered in the database of the tax authority to a body responsible for assessing the conformity of fiscal technical requirements – Article 34 TFEU – Measure having equivalent effect to a quantitative restriction on imports – Principle of proportionality.#Case C-353/24.

European Union · Court of Justice of the European Union · 18 December 2025

Record· CJCELEX 62024CJ0353decided

Judgment of the Court (Seventh Chamber) of 18 December 2025.#SIA „EUROPARK LATVIA” and SKIDATA GmbH v Valsts ieņēmumu dienests.#Request for a preliminary ruling from the Administratīvā rajona tiesa.#Reference for a preliminary ruling – Industrial policy – Information procedure in the field of technical standards and regulations and of rules on Information Society services – Directive (EU) 2015/1535 – Concept of ‘technical regulation’ – National rule requiring the provision of the source code of software registered in the database of the tax authority to a body responsible for assessing the conformity of fiscal technical requirements – Article 34 TFEU – Measure having equivalent effect to a quantitative restriction on imports – Principle of proportionality.#Case C-353/24.

European Union · Court of Justice of the European Union · 18 December 2025

Record· CJCELEX 62023CJ0796_SUMdecided

Judgment of the Court (Tenth Chamber) of 11 December 2025.#Česká síť s. r. o. v Odvolací finanční ředitelství.#Reference for a preliminary ruling – Taxation – Common system of value added tax VAT – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT.#Case C-796/23.

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

Record· CJCELEX 62024CJ0497_SUMdecided

Judgment of the Court (Seventh Chamber) of 11 December 2025.#GC, en son nom propre et en tant que propriétaire de l’exploitation agricole du même nom v Regione Marche.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Regulation (EU) No 1308/2013 – Support programme in the wine sector – Financing – Article 50 – European Union contribution – Calculation of the maximum aid rate – Inclusion of a tax credit provided for by national legislation.#Case C-497/24.

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

Record· CJCELEX 62024CJ0121_SUMdecided

Judgment of the Court (Sixth Chamber) of 11 December 2025.#„Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – 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 · 11 December 2025

Record· CJCELEX 62024CJ0497decided

Judgment of the Court (Seventh Chamber) of 11 December 2025.#GC, en son nom propre et en tant que propriétaire de l’exploitation agricole du même nom v Regione Marche.#Request for a preliminary ruling from the Tribunale ordinario di Ancona.#Reference for a preliminary ruling – Agriculture – Common agricultural policy – Regulation (EU) No 1308/2013 – Support programme in the wine sector – Financing – Article 50 – European Union contribution – Calculation of the maximum aid rate – Inclusion of a tax credit provided for by national legislation.#Case C-497/24.

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

Record· CJCELEX 62023CJ0796decided

Judgment of the Court (Tenth Chamber) of 11 December 2025.#Česká síť s. r. o. 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 – Article 9(1) – Concept of ‘taxable person’ – Partners in a civil law partnership devoid of legal personality – Article 193 – Determination of the taxable person liable to pay VAT.#Case C-796/23.

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

Record· CJCELEX 62024CJ0121decided

Judgment of the Court (Sixth Chamber) of 11 December 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 · 11 December 2025

Record· TJCELEX 62024TJ0646_SUMdecided

Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025.#MS KLJUČAROVCI, d. o. o. - v stečaju v Republic of Slovenia.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of VAT – Articles 41 and 42 of Directive 2006/112/EC – Place of an intra-Community acquisition of goods – Article 141(c) of Directive 2006/112 – Triangular transaction – Simplification measure – Chain of supplies comprising four operators identified in three different Member States – Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system.#Case T-646/24.

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

Record· TJCELEX 62024TJ0646decided

Judgment of the General Court (Chamber giving preliminary rulings) of 3 December 2025.#MS KLJUČAROVCI, d. o. o. - v stečaju v Republic of Slovenia.#Request for a preliminary ruling from the Upravno sodišče Republike Slovenije.#Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of VAT – Articles 41 and 42 of Directive 2006/112/EC – Place of an intra-Community acquisition of goods – Article 141(c) of Directive 2006/112 – Triangular transaction – Simplification measure – Chain of supplies comprising four operators identified in three different Member States – Taxable person who is or should have been aware of transactions constituting an abuse of the VAT system.#Case T-646/24.

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

Record· CJCELEX 62024CJ0525_SUMdecided

Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the competent authorities of the Member States.#Case C-525/24.

European Union · Court of Justice of the European Union · 27 November 2025

Record· CJCELEX 62024CJ0137decided

Judgment of the Court (First Chamber) of 27 November 2025.#Michael Heßler v European Commission.#Appeal – Civil service – Staff Regulations of Officials of the European Union – Pre-litigation procedure – Article 90 – Concept of an act adversely affecting an official – Tax for the benefit of the European Union – Regulation (EEC, Euratom, ECSC) No 260/68 – Article 3 – Tax abatement for a dependent child – Conditions for granting – Concept of ‘dependent child’ – Annex VII to the Staff Regulations – Article 2 – Dependent child allowance.#Case C-137/24 P.

European Union · Court of Justice of the European Union · 27 November 2025

Record· CJCELEX 62024CJ0525decided

Judgment of the Court (Sixth Chamber) of 27 November 2025.#Santander Renta Variable España Pensiones, Fondo de Pensiones v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation – Corporation tax on dividends – Legal person governed by Spanish law, taxable person not resident in Portugal – Withholding tax – Exemption – Standard of proof – Certificate attesting that the conditions for exemption are satisfied – Article 65 TFEU – Overriding reasons in the public interest – Effectiveness of fiscal supervision – Effective collection of tax – Cooperation and mutual assistance between the competent authorities of the Member States.#Case C-525/24.

European Union · Court of Justice of the European Union · 27 November 2025

Record· TJCELEX 62024TJ0690_SUMdecided

Judgment of the General Court (Chamber giving preliminary rulings) of 26 November 2025.#Inspecteur van de Douane v FL.#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 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

Decision· DCELEX 32025D2394in force

Council Decision (EU) 2025/2394 of 20 November 2025 on the conclusion 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 · 20 November 2025

Record· CJCELEX 62023CJ0806_INFdecided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#Renco Valore SpA and Others v European Commission.#Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-806/23 P.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62024CJ0009_INFdecided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-9/24 P.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62023CJ0806decided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#Renco Valore SpA and Others v European Commission.#Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-806/23 P.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62023CJ0803decided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission.#Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-803/23 P.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62024CJ0009decided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#Sonasurf Internacional - Shipping, Lda (Zona Franca da Madeira) and Others v European Commission.#Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-9/24 P.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62024CJ0639decided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#FLO VENEER d.o.o. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Request for a preliminary ruling from the Upravni sud u Zagrebu.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Implementing Regulation (EU) No 282/2011 – Article 45a – Conditions for exemption in respect of intra-Community supplies of goods – Presumption – Requisite evidence.#Case C-639/24.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62024CJ0142decided

Judgment of the Court (First Chamber) of 13 November 2025.#Familienstiftung v Finanzamt Köln-West.#Request for a preliminary ruling from the Finanzgericht Köln.#Reference for a preliminary ruling – Free movement of capital – Inheritance and gift tax – Taxation of the inter vivos transfer of assets in order to set up a foundation – Family foundation with its seat in Liechtenstein – Coherence of the tax system.#Case C-142/24.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62023CJ0803_INFdecided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#Bourbon Offshore Interoil Shipping - Navegação, Lda v European Commission.#Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-803/23 P.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62024CJ0639_SUMdecided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#FLO VENEER d.o.o. v Ministarstvo financija Republike Hrvatske, Samostalni sektor za drugostupanjski upravni postupak.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 138(1) – Implementing Regulation (EU) No 282/2011 – Article 45a – Conditions for exemption in respect of intra-Community supplies of goods – Presumption – Requisite evidence.#Case C-639/24.

European Union · Court of Justice of the European Union · 13 November 2025

Record· CJCELEX 62024CJ0013_INFdecided

Judgment of the Court (Seventh Chamber) of 13 November 2025.#AFG, SA (Zona Franca da Madeira) v European Commission.#Appeal – State aid – Free Zone of Madeira (Portugal) – Granting of tax advantages to undertakings – Aid scheme implemented by the Portuguese Republic – Decisions C(2007) 3037 final and C(2013) 4043 final – Decision taken by the European Commission pursuant to the first paragraph of Article 108(2) TFEU – Implementation of existing aid in breach of a condition ensuring compatibility of the aid with the internal market.#Case C-13/24 P.

European Union · Court of Justice of the European Union · 13 November 2025

Record· COCELEX 62024CO0475_SUMdecided

Order of the Court (Sixth Chamber) of 12 November 2025.#Fashion TV RO SRL and Maestro SPRL v Direcţia Generală Regională a Finanţelor Publice Galaţi - Serviciul Soluţionare Contestaţii - Administrația Județeană a Finanțelor Publice Constanța and Direcția Generală Regională a Finanțelor Publice Galați - Administrația Județeană a Finanțelor Publice Constanța – Activitatea de Inspecţie Fiscală.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy and to a fair trial – Article 50 – Principle ne bis in idem – Discontinuance of criminal proceedings in respect of natural persons – Administrative procedure relating to a company having the status of taxable person – Examination of evidence obtained during the criminal proceedings – (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.#Case C-475/24.

European Union · Court of Justice of the European Union · 12 November 2025

Record· COCELEX 62024CO0475decided

Order of the Court (Sixth Chamber) of 12 November 2025.#Fashion TV RO SRL and Maestro SPRL v Direcţia Generală Regională a Finanţelor Publice Galaţi - Serviciul Soluţionare Contestaţii - Administrația Județeană a Finanțelor Publice Constanța and Direcția Generală Regională a Finanțelor Publice Galați - Administrația Județeană a Finanțelor Publice Constanța – Activitatea de Inspecţie Fiscală.#Request for a preliminary ruling from the Curtea de Apel Constanţa.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy and to a fair trial – Article 50 – Principle ne bis in idem – Discontinuance of criminal proceedings in respect of natural persons – Administrative procedure relating to a company having the capacity of taxable person – Examination of evidence obtained during the criminal proceedings – Article 99 of the Rules of Procedure of the Court of Justice – Answer which may be clearly deduced from the existing case-law.#Case C-475/24.

European Union · Court of Justice of the European Union · 12 November 2025

Record· COCELEX 62025CO0024decided

Order of the Court (Seventh Chamber) of 31 October 2025.#Mission – Trading, Gestão e Serviços, Unipessoal, Lda (Zona Franca da Madeira) v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Request for a preliminary ruling from the Tribunal Administrativo e Fiscal do Funchal.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Question the answer to which may be clearly deduced from the Court’s existing case-law – State aid – Article 108 TFEU – Decision of the European Commission ordering the recovery of unlawful aid – Regulation (EU) 2015/1589 – Article 16(3) – Article 17(1) – National legislation laying down a time limit shorter than the limitation period laid down by EU law – Principle of effectiveness.#Case C-24/25.

European Union · Court of Justice of the European Union · 31 October 2025

Record· CJCELEX 62024CJ0146_INFdecided

Judgment of the Court (Sixth Chamber) of 30 October 2025.#Fugro NV v Council of the European Union.#Appeal – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – Article 17 – International shipping income exclusion – Challenge to the scope of that exclusion – Admissibility – Article 263, fourth paragraph, TFEU – Locus standi – Lack of individual concern.#Case C-146/24 P.

European Union · Court of Justice of the European Union · 30 October 2025

Record· CJCELEX 62024CJ0146decided

Judgment of the Court (Sixth Chamber) of 30 October 2025.#Fugro NV v Council of the European Union.#Appeal – Taxation – Combating of tax avoidance – Directive (EU) 2022/2523 – Global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union – Article 17 – International shipping income exclusion – Challenge to the scope of that exclusion – Admissibility – Article 263, fourth paragraph, TFEU – Locus standi – Lack of individual concern.#Case C-146/24 P.

European Union · Court of Justice of the European Union · 30 October 2025

Record· CJCELEX 62024CJ0321_RESdecided

Judgment of the Court (First Chamber) of 30 October 2025.#BC v S. C. P. Attal et Associés.#Reference for a preliminary ruling – Free movement of capital – Article 63(1) TFEU – Succession – Mandatory use of a notary for the purpose of drawing up a declaration of succession in a Member State other than that in which the succession was opened – Legislation of that Member State providing that that notary’s fees are calculated on the basis of the total gross assets of the estate – Parallel exercise by the Member States of their powers of taxation – No restriction on the free movement of capital.#Case C-321/24.

European Union · Court of Justice of the European Union · 30 October 2025

Record· CJCELEX 62024CJ0321decided

Judgment of the Court (First Chamber) of 30 October 2025.#BC v S. C. P. Attal et Associés.#Request for a preliminary ruling from the Tribunal Judiciaire de Paris.#Reference for a preliminary ruling – Free movement of capital – Article 63(1) TFEU – Succession – Mandatory use of a notary for the purpose of drawing up a declaration of succession in a Member State other than that in which the succession was opened – Legislation of that Member State providing that that notary’s fees are calculated on the basis of the total gross assets of the estate – Parallel exercise by the Member States of their powers of taxation – No restriction on the free movement of capital.#Case C-321/24.

European Union · Court of Justice of the European Union · 30 October 2025

Record· CJCELEX 62024CJ0234_SUMdecided

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.#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

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