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51 records in EU in 2026

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 62025CJ0197decided

Judgment of the Court (Third Chamber) of 17 September 2026.#A. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Zielonej Górze.#Reference for a preliminary ruling – Taxation – Directive 2008/7/EC – Indirect taxes on the raising of capital – Conversion of a partnership operating for profit into another partnership operating for profit – Article 2(2) – Certain entities deemed to be capital companies – Article 9 – Option for Member States to derogate from regarding certain entities as equivalent to capital companies – Scope – Article 5(1)(a) and Article 7(1) – Concept of ‘capital duty’ – Article 3 – Presence of a contribution of capital.#Case C-197/25.

European Union · Court of Justice of the European Union · 17 September 2026

Record· CJCELEX 62025CJ0139decided

Judgment of the Court (First Chamber) of 17 September 2026.#Administración General del Estado v Ishares Europe EFT.#Reference for a preliminary ruling – Article 63 TFEU – Free movement of capital – Taxation of dividends received by an investment fund – Tax rate – Difference in treatment between resident and non-resident investment funds – Bilateral tax convention for the avoidance of double taxation – Neutralisation of a possible restriction on the free movement of capital by means of the convention.#Case C-139/25.

European Union · Court of Justice of the European Union · 17 September 2026

Record· CJCELEX 62025CJ0223decided

Judgment of the Court (First Chamber) of 17 September 2026.#BT and CY v Finanzamt Siegburg.#Reference for a preliminary ruling – Taxation – Income tax – Agreement between the European Union and the Swiss Confederation on the free movement of persons – Equal treatment – Nationality – Residence – Tax advantages – Deductibility of certain expenses incurred by the taxpayer in relation to his or her household – Restriction to expenditure relating to households situated in a Member State or in a State party to the Agreement on the European Economic Area (EEA) – Justification.#Case C-223/25.

European Union · Court of Justice of the European Union · 17 September 2026

Record· TJCELEX 62025TJ0397decided

Judgment of the General Court (Second Chamber, Extended Composition) of 2 September 2026.#A&P Deco NV v Belgische Staat.#Reference for a preliminary ruling – Taxation – Common system of VAT – Articles 19 and 29 of Directive 2006/112/EC – Transfer of a totality of assets or part thereof – Concomitant and separate letting contract of an immovable property – Taking over a business – Letting of a building – Building let by the transferor to the transferee of a business and used by the transferee for the purpose of carrying out the taxable activity taken over – Right of deduction – Articles 184 to 190 of Directive 2006/112 – Adjustment of the VAT deduction by the transferor.#Case T-397/25.

European Union · Court of Justice of the European Union · 2 September 2026

Record· TJCELEX 62025TJ0413decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 2 September 2026.#F R v Finanzamt Österreich.#Reference for a preliminary ruling – Taxation – Common system of VAT – Supply of goods for consideration – Article 2(1)(a) of Directive 2006/112/EC – Application of a business asset transferred free of charge or applied for purposes other than those of the business – Article 16 of Directive 2006/112 – Transfer of a totality of assets or part thereof – Article 19 of Directive 2006/112 – Contribution of developed properties – Option for the Member States to exclude the transfer of a totality of assets or part thereof from the scope of VAT – Direct effect.#Case T-413/25.

European Union · Court of Justice of the European Union · 2 September 2026

Record· CJCELEX 62024CJ0523_RESdecided

Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

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

Record· CJCELEX 62025CJ0158decided

Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.

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

Record· CJCELEX 62024CJ0666decided

Judgment of the Court (Grand Chamber) of 16 July 2026.#Ministerio Fiscal and Others v EGB and Others.#Reference for a preliminary ruling – Combating terrorism – Article 83(1) TFEU – Directive (EU) 2017/541 – Article 3 – Terrorist offences – Article 4 – Offences relating to a terrorist group – Article 15(1) – Obligation to provide for effective, proportionate and dissuasive criminal penalties – Effectiveness – Principle of legal certainty – Principle of equal treatment and non-discrimination – Primacy of EU law – Principle of sincere cooperation – National amnesty law which provides for the extinction of criminal liability – Acts which have not intentionally caused serious breaches of human rights.#Case C-666/24.

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

Record· CJCELEX 62024CJ0523decided

Judgment of the Court (Grand Chamber) of 16 July 2026.#Sociedad Civil Catalana, Asociación Cívica y Cultural (SCC) and Ministerio Fiscal v RAS and Others.#Reference for a preliminary ruling – Protection of the financial interests of the Union – Article 325(1) TFEU – Effective judicial protection in matters covered by EU law – Second subparagraph of Article 19(1) TEU – Accounting liability proceedings – Pursuit of the independence of part of the national territory of a Member State – National amnesty law concerning acts giving rise to liability in respect of public funds – Extinction of liability within a maximum period of two months, without examination of the defence submissions and exculpatory evidence and without hearing all the parties to the proceedings – First paragraph of Article 23 of the Statute of the Court of Justice of the European Union – Stay of the main proceedings by a national court which has submitted a request for a preliminary ruling to the Court of Justice under Article 267 TFEU.#Case C-523/24.

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

Record· TJCELEX 62025TJ0268decided

Judgment of the General Court (Second Chamber, Extended Composition) of 15 July 2026.#Sampension Livsforsikring A/S v Skatteministeriet.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable persons – VAT group – Concept of ‘persons closely bound to one another by financial, economic and organisational links’ – Measures to prevent tax evasion or avoidance – Article 11 of Directive 2006/112/EC – Legislation of a Member State making it possible to include in a VAT group persons which are not taxable or are exempt from VAT – Condition of 100% ownership of the capital of the other members of the group in order for a VAT group to be formed.#Case T-268/25.

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

Record· TJCELEX 62025TJ0562decided

Judgment of the General Court (Second Chamber, Extended Composition) of 15 July 2026.#XXX v Hauptzollamt München.#Reference for a preliminary ruling – Taxation – Excise duties – Taxation of energy products and electricity – Concept of ‘energy products used for purposes other than as motor fuels or as heating fuels’ – First indent of Article 2(4)(b) of Directive 2003/96/EC – Propane used for the testing of burners.#Case T-562/25.

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

Record· CJCELEX 62025CJ0360decided

Judgment of the Court (First Chamber) of 9 July 2026.#***X*** v Finanzamt für Großbetriebe.#Reference for a preliminary ruling – State aid – Article 107(1) TFEU – Value added tax – Exemption in respect of services provided between undertakings primarily carrying out transactions in the banking, insurance or pension fund sector – Admissibility of the request for a preliminary ruling – Concept of ‘aid’ – Advantage – Selectivity – Request to limit the temporal effects of the judgment.#Case C-360/25.

European Union · Court of Justice of the European Union · 9 July 2026

Record· TJCELEX 62025TJ0356decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 8 July 2026.#AY v Anexartiti Archi Dimosion Esodon.#Reference for a preliminary ruling – Taxation – Common system of VAT – Tax representative appointed as the person liable for payment of VAT – Article 204 of Directive 2006/112/EC – Joint and several liability – Article 205 of Directive 2006/112 – National legislation appointing the tax representative as liable for payment of VAT and providing for his or her joint and several liability – Proportionality.#Case T-356/25.

European Union · Court of Justice of the European Union · 8 July 2026

Record· TJCELEX 62025TJ0381decided

Judgment of the General Court (Fifth Chamber, Extended Composition) of 8 July 2026.#P. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Łodzi.#Reference for a preliminary ruling – Taxation – Excise duties – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Ethyl alcohol – Exemptions – Article 27(1)(b) of Directive 92/83/EEC – Definition of ‘products not for human consumption’ – Criteria for assessment.#Case T-381/25.

European Union · Court of Justice of the European Union · 8 July 2026

Record· TJCELEX 62025TJ0361decided

Judgment of the General Court (Second Chamber, Extended Composition) of 1 July 2026.#Brenntag GmbH v Hauptzollamt Duisburg.#Reference for a preliminary ruling – Taxation – Excise duties – Article 27(1) and (2) of Directive 92/83/EEC – Article 7(1), Article 7(2)(a), Article 20(2) and Article 30 of Directive 2008/118/EC – Irregularity occurring during the movement of excise goods – Movement of goods under a duty suspension arrangement – Levying of excise duty due to the absence of an accompanying document specific to excise goods.#Case T-361/25.

European Union · Court of Justice of the European Union · 1 July 2026

Record· TJCELEX 62025TJ0184decided

Judgment of the General Court (Second Chamber, Extended Composition) of 17 June 2026.#Veronsaajien oikeudenvalvontayksikkö v A Oy.#Reference for a preliminary ruling – Taxation – Common system of VAT – Exemptions – Article 135(1)(b) to (d) of Directive 2006/112/EC – Management of credit by the person granting it – Any dealings in credit guarantees or any other security for money – Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection – Transfer of loans – Management services invoiced by the transferor to the transferee.#Case T-184/25.

European Union · Court of Justice of the European Union · 17 June 2026

Record· CJCELEX 62024CJ0386_RESdecided

Judgment of the Court (Fourth Chamber) of 11 June 2026.#Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli.#Reference for a preliminary ruling – Rule of law – Judicial independence – Article 267 TFEU – Obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Individual liability of judges – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 16(1) – Tax warehouse – Opening and operation – Authorisation – Conditions – Fixing by national legislation – Distinction according to the storage capacity of warehouses – Criterion relating to the existence of ‘actual operational and supply needs of the installation’ for all warehouses – Additional criterion relating to the delivery of a minimum quantity of products over a reference period or to the dependence on another tax warehouse for small warehouses – Whether justified – Principle of proportionality.#Case C-386/24.

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

Record· CJCELEX 62024CJ0386decided

Judgment of the Court (Fourth Chamber) of 11 June 2026.#Centro Petroli Roma Srl v Agenzia delle Dogane e dei Monopoli.#Reference for a preliminary ruling – Rule of law – Judicial independence – Article 267 TFEU – Obligation on national courts or tribunals of last instance to make a reference for a preliminary ruling – Individual liability of judges – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Article 16(1) – Tax warehouse – Opening and operation – Authorisation – Conditions – Fixing by national legislation – Distinction according to the storage capacity of warehouses – Criterion relating to the existence of ‘actual operational and supply needs of the installation’ for all warehouses – Additional criterion relating to the delivery of a minimum quantity of products over a reference period or to the dependence on another tax warehouse for small warehouses – Whether justified – Principle of proportionality.#Case C-386/24.

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

Record· TJCELEX 62025TJ0444decided

Judgment of the General Court (Second Chamber, Extended Composition) of 10 June 2026.#Staatssecretaris van Financiën v Fiscale Eenheid Stichting X c.s.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Taxable persons – VAT group – Article 11 of Directive 2006/112/EC – Exemptions for certain activities in the public interest – Article 132(1)(b) and (g) of Directive 2006/112 – Services of a VAT group provided by a member of that group which does not meet all the conditions for exemption.#Case T-444/25.

European Union · Court of Justice of the European Union · 10 June 2026

Record· CJCELEX 62024CJ0837_RESdecided

Judgment of the Court (First Chamber) of 4 June 2026.#NOVA IBEROMOLDES - SGPS, S.A. v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Taxation – Indirect taxes on the raising of capital – Directive 2008/7/EC – Article 5(1)(a) and (e) – Contributions of capital – Restructuring operations – Article 6(1)(a) to (c) – Duties on the transfer of securities – Transfer duties – Formation of a capital company – Paying-up of the share capital by means of shares held by the contributing company in companies owning immovable property – Tax in respect of the transfers of immovable property for consideration.#Case C-837/24.

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

Record· CJCELEX 62024CJ0837decided

Judgment of the Court (First Chamber) of 4 June 2026.#NOVA IBEROMOLDES - SGPS, S.A. 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 – Taxation – Indirect taxes on the raising of capital – Directive 2008/7/EC – Article 5(1)(a) and (e) – Contributions of capital – Restructuring operations – Article 6(1)(a) to (c) – Duties on the transfer of securities – Transfer duties – Formation of a capital company – Paying-up of the share capital by means of shares held by the contributing company in companies owning immovable property – Tax in respect of the transfers of immovable property for consideration.#Case C-837/24.

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

Record· TJCELEX 62025TJ0198decided

Judgment of the General Court (Second Chamber, Extended Composition) of 3 June 2026.#G Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Request for a preliminary ruling from the Fővárosi Törvényszék.#Reference for a preliminary ruling – Taxation – Common system of VAT – Directive 2006/112/EC – Adjustment of VAT improperly invoiced – Transactions relating to a period closed by a tax inspection – National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer – Principle of effectiveness – Principle of tax neutrality – Proportionality.#Case T-198/25.

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

Record· CJCELEX 62024CJ0545_RESdecided

Judgment of the Court (Second Chamber) of 21 May 2026.#Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Reference for a preliminary ruling – State aid – Aid scheme that is incompatible with the internal market – Detailed rules for the application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid – Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural autonomy afforded to Member States – Suspension of the national tax enforcement procedure – Condition relating to the provision of an appropriate guarantee – Compatibility.#Case C-545/24.

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

Record· CJCELEX 62024CJ0545decided

Judgment of the Court (Second Chamber) of 21 May 2026.#Utiledulci – Comércio Internacional e Serviços, Sociedade Unipessoal, Lda. – Zona Franca da Madeira v Autoridade Tributária e Assuntos Fiscais da Região Autónoma da Madeira.#Reference for a preliminary ruling – State aid – Aid scheme that is incompatible with the internal market – Detailed rules for the application of Article 108 TFEU – Regulation (EU) 2015/1589 – Recovery of aid – Recovery obligation – Article 16(3) – Immediate and effective execution – Procedural autonomy afforded to Member States – Suspension of the national tax enforcement procedure – Condition relating to the provision of an appropriate guarantee – Compatibility.#Case C-545/24.

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

Record· TJCELEX 62024TJ0685decided

Judgment of the General Court (Second Chamber, sitting with five Judges) of 20 May 2026.#A and B v Hauptzollamt.#Requests for a preliminary ruling from the Finanzgericht Berlin-Brandenburg.#References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of ‘own use’ – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge.#Joined Cases T-685/24 and T-686/24.

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

Record· CJCELEX 62025CJ0322decided

Judgment of the Court (Sixth Chamber) of 13 May 2026.#SWEDISH MATCH – FÓSFOROS DE PORTUGAL, S.A. v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – General arrangements for products subject to excise duty – Directive 92/12/EEC – Tax markings – Article 21 – National legislation limiting the automatic justification of the destruction of 2% of the tax markings used annually during the production process to the destruction which occurred on the national territory – Proportionality.#Case C-322/25.

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

Record· CJCELEX 62024CJ0603decided

Judgment of the Court (Ninth Chamber) of 13 May 2026.#Stellantis Portugal SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Supremo Tribunal Administrativo.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Sixth Directive 77/388/EEC – Point 1 of Article 2 – Liability to VAT – Supply of services effected for consideration – Criteria – Intra-group relationships – Adjustments of the transfer prices of motor vehicles between manufacturers and distributors – Account taken of the after-sales costs of repair of those vehicles incurred by the distributors – Existence of a direct link between the supply of services and the consideration actually received – Existence of a legal relationship pursuant to which there is reciprocal performance.#Case C-603/24.

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

Record· CJCELEX 62024CJ0544decided

Judgment of the Court (First Chamber) of 30 April 2026.#,,Nekilnojamojo turto valdymas“ BUAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Article 49(3) of the Charter of Fundamental Rights of the European Union – Obligations deemed necessary to ensure the correct collection of VAT and to prevent fraud – National legislation providing for a set of rules in respect of default interest relating to VAT arrears – Charging of default interest – Principle of proportionality.#Case C-544/24.

European Union · Court of Justice of the European Union · 30 April 2026

Record· TJCELEX 62025TJ0194decided

Judgment of the General Court (Second Chamber, sitting with five Judges) of 29 April 2026.#Hauptzollamt A v Scrap-Transporteur.#Reference for a preliminary ruling – Taxation – Excise duties – Excise duty applied to manufactured tobacco – Smoking tobacco – Concept of ‘tobacco capable of being smoked without further industrial processing’ – Article 5(1)(a) of Directive 2011/64/UE – Scraps of raw tobacco, uncut but threshed and stripped, capable of being processed into water-pipe tobacco through a complex process carried out at home by the consumer.#Case T-194/25.

European Union · Court of Justice of the European Union · 29 April 2026

Record· TJCELEX 62025TJ0233_RESdecided

Judgment of the General Court (Second Chamber, Extended Composition) of 22 April 2026.#Mokoryte SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Others.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable amount – Reduction in case of cancellation, refusal, non-payment or reduction of the price – Article 90(1) of Directive 2006/112/EC – Acquisition by a subcontractor of a claim held by a contractor against the developer – Irrecoverable claim – Right of the subcontractor to benefit from the reduction in the taxable amount.#Case T-233/25.

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

Record· TJCELEX 62025TJ0233decided

Judgment of the General Court (Second Chamber, Extended Composition) of 22 April 2026.#Mokoryte SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca and Others.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Taxable amount – Reduction in case of cancellation, refusal, non-payment or reduction of the price – Article 90(1) of Directive 2006/112/EC – Acquisition by a subcontractor of a claim held by a contractor against the developer – Irrecoverable claim – Right of the subcontractor to benefit from the reduction in the taxable amount.#Case T-233/25.

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

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