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EU

EU legislation (selected)

Cases

2025

  • John Cockerill SA (ECJ) (does Belgium’s dividend received deduction comply with EU Parent-Subsidiary Directive?) 

  • Exit tax case (France) (breach of EU principles of legitimate expectations and legal certainty) (in French)

  • Harley-Davidson (ECJ) (relocation of production to Thailand not effective to avoid EU tariffs on imports from US)

  • Volvo (ECJ) (no breach of freedom of establishment, despite difference in tax treatment between subsidiary and PE)

  • Credit Suisse Securities (ECJ) (does Spain’s dividend withholding tax breach EU free movement of capital?)

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2024​​​

  • Weatherford (ECJ) (VAT: acquisition of administrative services within group of companies)

  • Toll manufacturing case (C-475/23) (ECJ) (VAT treatment of provision of asset, free of charge, in toll manufacturing arrangement)

  • X BV (C-585/22) (ECJ) (do Netherlands interest deduction limitation rules breach EU freedom of establishment, in “abusive” situation? Court restricts Lexel case)

  • Russian legal services case (doc1, doc2) (EGC) (are EU restrictions on provision of legal advisory services to Russian government and to entities established in Russia valid?)

  • Legal professional privilege case (ECJ) (does legal professional privilege permit lawyer to refuse provision of information under DAC6?)

  • UK CFC State aid case (doc1, doc2) (C-555/22 P; C-556/22 P; C-564/22 P) (ECJ) (does "group financing exemption" in UK CFC rules breach EU State aid rules?)

  • Apple State aid case (doc1, doc2, doc3, doc4) (C-465/20 P) (ECJ) (do tax rulings on determination of profits attributable to Irish branches (under Irish domestic law) breach EU State aid rules?)

  • DAC6 case (C-623/22) (ECJ) (Court upholds validity of various provisions in DAC6)

  • VAT group case (C-184/23) (ECJ) (Court confirms long-standing practice that supplies made between members of VAT group are not subject to VAT)

  • "Contribution in kind" VAT case (C-241/23) (ECJ) (transfer of property in consideration for issue of shares in acquirer; taxable amount for VAT purposes: nominal value vs. issue price vs. market value of newly issued shares)

  • Free heat VAT case (C-207/23) (ECJ) (VAT treatment of the supply of heat, free of charge)

  • Fugro (C-146/24 P) (ECJ) (challenge to Art. 17 of EU GloBE Directive)

  • M-Gbr (C-68/23) (ECJ) (VAT case on vouchers)

  • Swedish bank case (T-112/22) (EGC) (EU State aid: Sweden's "risk tax" on large banks)

  • Feudi (C-341/22) (ECJ) (VAT: right to deduct input VAT)

  • Employee VAT fraud case (C-442/22) (ECJ) (is the employer or employee liable for VAT on fake VAT invoices issued by fraudulent employee?)​ 

  • Fugro (T-143/23) (EGC) (challenge to Art. 17 of EU GloBE Directive)

  • 2 Investment Fund cases (case1, case2) (Germany) (EU free movement of capital in Art. 63, TFEU: withholding tax on dividends paid to EU-based investment funds by German companies)

  • FSB (France) (final losses in PE: EU freedom of establishment) (in French)

  • Uruguay case (Netherlands) (EU free movement of capital: credit vs. deduction for Uruguay withholding tax) (in Dutch)

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2023 

  • ​Amazon EU State aid (doc1, doc2) (C-457/21 P) (ECJ) (General Court's 2021 decision is upheld, but its reasoning is rejected)

  • Engie EU State aid (doc1, doc2) (C-451/21 P and C-454/21 P) (ECJ) (Luxembourg tax rulings on “deduction without inclusion” hybrid mismatch transaction)

  • Apple State aid (doc1, doc2) (C-465/20 P) (ECJ) (Advocate General's opinion)​​

  • Portugal interest case (C-312/22) (ECJ) (EU free movement of capital)

  • Spain State aid case (doc1, doc2) (T-826/14) (EGC) (legitimate expectation) (case in Spanish; summary in English)

  • Belgium State aid case (doc1, doc2) ​(T-131/16 RENV) (EGC) (Belgium’s “excess profits” scheme breaches EU State aid rules)

  • Cabot Plastics (C-232/22) (ECJ) (definition of "fixed establishment" for EU VAT purposes)

  • Domestic merger case (C-827/21) (ECJ) (applicability of EU Merger Directive to domestic merger) (in Romanian)

  • 2 "Danish beneficial ownership cases" (Takeda and NTC Parent cases) (Denmark) (exemption from interest withholding tax under EU Interest and Royalties Directive, and under double tax treaties) (in Danish)

  • Hedge fund case (Spain) (EU free movement of capital) (in Spanish)

  • Electrabel (doc1, doc2) (Italy) (Beneficial ownership) (in Italian)​

  • LB (doc1, doc2) (European Court of Human Rights) (does publication of "major tax debtors" list breach taxpayers' right to privacy?)​

  • VolkerRail (UK) (EU freedom of establishment – transfer of tax losses)

  • Fenix (doc1, doc2) (C-695/20) (ECJ) (VAT treatment of social media platform)

  • Gallaher (C-707/20) (ECJ) (do UK’s intragroup asset transfer rules breach EU’s freedom of establishment?)

  • Halet (doc1, doc2) (European Court of Human Rights) (criminal conviction for PwC Luxembourg whistle-blower breaches Art. 10 of European Convention on Human Rights)​

  • Spain State aid case (doc1, doc2) (C-649/20 P, C-658/20 P and C-662/20 P) (ECJ) (Spanish tax lease system)

  • Airbnb (C-83/21) (ECJ) (EU freedom to provide services – obligations to appoint tax representative)

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Note: The European Court of Human Rights (ECHR) is not an EU institution. However, for convenience, ECHR cases are included here.​​

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