• Veronsaajien oikeudenvalvontayksikkö (Exonérations - gestion de crédits effectuée par celui qui les a octroyés). VAT exemptions for credit management after transfer. General Court (comments by Philippe Gamito)
  Judgment of the General Court in the case Veronsaajien oikeudenvalvontayksikkö (Exonérations - gestion de crédits effectuée par celui qui les a octroyés). Article 135(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption which it provides for the management of credit does not apply to the services for the management of credit provided by the person who...
• FF Skagen. Objective condition of fish determines customs classification. Court of Justice (comments by Giorgio Emanuele Degani)
  Judgment of the Court of Justice in the case FF Skagen. The Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that CN heading 0511, entitled 'Products of animal origin, not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption', covers...
• Finanzamt Siegburg (Déduction des frais de ménage). Germany must extend household service tax relief to frontier workers with homes in Switzerland. Court of Justice (comments by Edwin Thomas)
  Judgment of the Court of Justice in the case Finanzamt Siegburg (Déduction des frais de ménage). Articles 1, 2, 7 and 15 of the Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, must be interpreted as meaning that they preclude legislation of a Member State which reserves the grant of an...
• Kuijt v the Netherlands. No objectively justified doubts about impartiality of Dutch supreme court panel. European Court of Human Rights (comments by Edwin Thomas)
  Decision from the European Court of Human Rights in the case Kuijt v. the Netherlands. The Grand Chamber declared the application inadmissible. The applicant argued that her cassation appeal before the Dutch Supreme Court had not been heard by an independent, impartial tribunal established by law because judges not assigned to her case (reservisten) could participate in deliberations. The Court held...
• Commission v Belgium (Directive 2016/1164 - Double imposition). Belgium failed to implement mandatory CFC tax credit provision. ATAD. Court of Justice (comments by Daniel Blum)
  Judgment of the Court of Justice in the case Commission v Belgium (Directive 2016/1164 – Double imposition). Transposing Article 8(7) of Council Directive 2016/1164 is mandatory and applies to all CFC situations under Article 7 of Council Directive 2016/1164. The provision leaves no discretion to Member States. In this case, the European Commission brought infringement proceedings against Belgium for...
• Commission CBAM Guidance No. 1: Introduction to CBAM concepts (comments by Tatiana Falcão)
  Guidance 1 provides an overview of the main changes to the CBAM methodology between the definitive period and the concluded transitional period. It also introduces the CBAM and an overview of the compliance cycle, roles and responsibilities, as well as milestones and deadlines for operators of installations outside the EU during the definitive period and explains the general exemptions from the CBAM....
• Commission CBAM Guidance No. 2: Quick guide for non-EU operators (comments by Tatiana Falcão)
  The European Commission has published Guidance Document No. 2 on the Carbon Border Adjustment Mechanism (CBAM) for the definitive period that started on 1 January 2026. The guidance forms part of a broader series intended to help stakeholders understand the requirements of the CBAM Regulation and its secondary legislation, with particular attention to operators of non-EU installations producing CBAM goods, authorised CBAM declarants and verifiers...
• Commission CBAM Guidance No. 3: Calculation of embedded emissions (comments by Tatiana Falcão)
  The European Commission has published Guidance Document No. 3 on the Carbon Border Adjustment Mechanism (CBAM) for the definitive period that started on 1 January 2026. The guidance forms part of a broader series intended to help stakeholders understand the requirements of the CBAM Regulation and its secondary legislation, with particular attention to operators of non-EU installations producing CBAM goods, authorised CBAM declarants and verifiers...
• Commission CBAM Guidance No. 4: Calculation of the free allocation adjustment (comments by Tatiana Falcão)
  Guidance 4 provides a new level of detail on the computation of the ultimate carbon price, by the installation/operator. Guidance 1 provides general guidance on the CBAM operation. Guidance 2 provides a roadmap of the most important concepts of CBAM emissions monitoring, and provides initial...
• Commission CBAM Guidance No. 5a-5f: Sector-specific guidance (comments by Tatiana Falcão)
  The European Commission has published Guidance documents No. 5a-5f on the Carbon Border Adjustment Mechanism (CBAM) for the definitive period that started on 1 January 2026. The guidance forms part of a broader series intended to help stakeholders understand the requirements of the CBAM Regulation and its secondary legislation, with particular attention to operators of non-EU installations...
• Sampension Livsforsikring. Limits to conditions for VAT group formation. General Court (comments by Dennis Ramsdahl Jensen)
  In the case at hand, the General Court of the European Union (hereinafter: 'GC') was essentially asked to rule on two questions referred by the national court: Whether a Member State may make access to VAT grouping conditional upon a 100% ownership requirement and whether Article 11 of the VAT Directive has direct effect in the Member States?
• Versãofast. VAT exemption for credit negotiation extends to intermediaries without decision-making power. General Court (comments by Diogo Feio & Pedro Costa Monteiro)
  Judgment of the General Court in the case Versãofast. Article 135(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption laid down by it in respect of transactions consisting in the negotiation of credit applies to the activities of a credit intermediary which searches for and...
• Iceland Revenue and Customs v ADVEL Attorneys. Lawyer-client confidentiality must be respected in tax information requests. EFTA Court (comments by Edwin Thomas)
  Judgment of the EFTA Court in the case Iceland Revenue and Customs (Skatturinn) v ADVEL Attorneys (ADVEL lögmenn ehf.). The Court ruled on whether tax authorities may require lawyers to disclose lists of clients who received tax advice relating to foreign companies, funds or offshore assets. The case concerned an Icelandic law requiring lawyers to keep such records and provide them to tax authorities...
• Prestige Rijwielen. Staggered imports of e-bike parts may be classified as complete bicycles. General Court (comments by Giorgio Emanuele Degani)
  Judgment of the General Court in the case Prestige Rijwielen. Rule 2(a) of the General rules for the interpretation of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) 2658/87, must be interpreted as meaning that parts of an electric bicycle which, following their release for free circulation, are intended to be assembled into an electric bicycle, which are invoiced by two different...
• Trading 4. Excise duty suspension and triangular transaction do not in themselves justify VAT exemption for first supply in chain transaction. General Court (comments by Kevin van Abswoude)
  Judgment of the General Court in the case Trading 4. Article 138(1) of Council Directive 2006/112/EC, read in conjunction with Article 141 and Article 197(1) thereof, must be interpreted as meaning that the circumstances that (i) a supply of goods which are subject to excise duty is made under an excise duty suspension arrangement, (ii) it is established that, in the context of a triangular transaction, the taxable...
• Nekilnojamojo turto valdymas. Mandatory default interest on VAT arrears compatible with EU law. Court of Justice (comments by Marta Papis-Almansa)
  Judgment of the Court of Justice in the case Nekilnojamojo turto valdymas. Article 325 TFEU and Article 273 of Council Directive 2006/112/EC, read in the light of the principle of proportionality must be interpreted as not precluding national legislation which lays down the detailed rules for calculating the rate of default interest relating to value added tax arrears irrespective of the nature and seriousness of...

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