Kolwager — EU staff keep home-state tax domicile for gift tax
Case Finanzamt B v A (Kolwager), Case C-275/25 Court Court of Justice of the European Union, First Chamber Date Decided
Uncategorized
Tax
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A. sp. z o.o. — CJEU bars tax on partnership conversion without new capital
Case A. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Zielonej Górze Court Court of Justice of the European
Uncategorized
Ishares Europe ETF — treaty relief neutralises discriminatory dividend tax only if investors receive the full offset
Case Administración General del Estado v Ishares Europe ETF Court Court of Justice of the European Union (European Union) Date
Uncategorized
BT and CY — CJEU bars Germany from denying household-service tax relief for Swiss homes
Case BT and CY v Finanzamt Siegburg Court Court of Justice of the European Union (First Chamber) Date Decided 17
Uncategorized
P-GmbH & Co. KG — CJEU applies travel-agent VAT scheme to loss-making “coffee trips” and denies VAT refund
Case P-GmbH & Co. KG v Finanzamt Q Court Court of Justice of the European Union Date Decided 10 September
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Commission v Sinopec Chongqing SVW Chemical and Others — narrowed the annulment of anti-dumping duties to an improper commission adjustment
Case European Commission v Sinopec Chongqing SVW Chemical Co. Ltd and Others Court Court of Justice of the European Union
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Lin II (C-280/25) — Court clarifies when EU law requires national courts to override constitutional protections in tax fraud cases
Case M.G.D. (Tax Evasion) [Lin II] Court Court of Justice of the European Union (Grand Chamber) Date Decided 16 July
Uncategorized
QJ v Luxembourg Tax Authority — CJEU holds directors can challenge underlying tax assessments in VAT joint liability cases
Case QJ v Administration de l’enregistrement, des domaines et de la TVA (AEDT) and État du Grand-Duché de Luxembourg Court
Uncategorized
Schoger II (C-360/25) — Austrian VAT exemption for financial services ruled unlawful state aid
Case X v. Finanzamt für Großbetriebe (Austrian Tax Authority for Large Traders) Court Court of Justice of the European Union
Uncategorized
Centro Petroli Roma v. Agenzia delle Dogane e dei Monopoli — CJEU upholds Italian tax warehouse licensing conditions and limits judicial liability exposure for refused preliminary references
Case Centro Petroli Roma Srl v. Agenzia delle Dogane e dei Monopoli, interveners: IP Industrial SpA, Eni SpA Court Court