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CJEU judgments on VAT are not just legal formalities. They shape how VAT is applied across the EU and directly impact your business operations, compliance obligations and tax planning. Each ruling brings clarity to grey areas, but also raises new questions for companies working across borders.
This expert eBook is published bi-monthly to help you make sense of the latest CJEU judgments on VAT. Inside, you’ll find expert summaries, practical interpretations and insights on what each decision could mean for your business or your clients.
Winter is in full swing, and the CJEU is making sure that things are lively. Over the past weeks, several VAT cases have landed on the court’s desk, and their outcomes are anything but predictable. We’re also slowly seeing the General Court taking over, as VAT cases filed after the change in the rules are now being resolved there instead of the Court of Justice of the European Union.
In the latest edition of the overview of CJEU judgments on VAT, we dive into the most recent VAT judgments and explore their consequences for businesses, advisors, and anyone navigating complex VAT rules.
| CASE | MAIN INDUSTRY / SECTOR TARGETED | SERVICE / VAT AREA TARGETED | PRACTICALLY AFFECTED PLAYERS |
| C-535/24 – Svilosa | Corporate finance, foundations/NGOs, group structures | Informal” debt-recovery support without agreed remuneration | Companies that assist group entities, foundations or partners in recovering debts without |
| C-232/24 – Kosmiro | Financial services, factoring, debt collection | Factoring fees, risk-taking and collection vs. VAT-exempt financial services | Factoring companies, banks, NBFIs and businesses selling receivables – |
| C-744/23 – Zlakov | Legal services, litigation, legal aid | Court representation, pro bono works where losing party pays costs | Law firms, solo practitioners, NGOs giving legal aid – when pro bono work becomes a taxable service because the losing party is ordered to pay the lawyer’s fee |
| C-101/24 – Xyrality | Online gaming, mobile apps, digital platforms / app stores | Platform model “in own name but on behalf of” developer; place of supply of e-services | Game/app developers and app-store platforms – allocation of supplier role and place of supply for VAT on in-app and game sales (especially pre-2015 structures) |
| C-639/24 – Flo Veneer | Intra-EU B2B trade | Evidence for intra-Community supply (ICS) and conditions for VAT exemption | Any business making intra-EU supplies |
| T-646/24 – MS KLJUČAROVCI (upcoming) | Cross-border chain transactions, distributors using triangular simplifications | Triangular simplification, missing traders, reverse charge, fraud scenarios | Distributors/intermediaries in multi-step EU supply chains – risk that VAT |
| C-121/24 – Vaniz (upcoming) | General B2B supplies where suppliers go insolvent/are deregistered | Shifting unpaid VAT from supplier | Buyers in higher-risk sectors (construction, electronics, etc.) – limits on when the state can push the supplier’s unpaid VAT onto |
| C-796/23 – Česká síť (upcoming) | Partnerships, “societies” without legal personality, joint ventures | Who is the VAT taxpayer and liable within loose cooperations | Partners in civil partnerships, associations and JVs – how far national law may make a designated partner liable for VAT on all transactions carried out within the group |
Whether you’re a multinational corporation, a growing SME or a local business, understanding CJEU judgments on VAT helps you mitigate risk, spot opportunities and make better decisions as VAT rules and interpretations continue to change across the EU.
From local VAT registration to cross-border consulting, our experts help you manage indirect tax with confidence. We support you in navigating EU VAT rules, avoiding common pitfalls and ensuring smooth, compliant operations across borders. Learn more about our international VAT services or get in touch with our experts to see how we can support you.
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