Tax & Financial Standards New Judgments of the ECJ For December 2025 December С-121/24 of 11 December 2025 Value added tax — Joint and several liability — Insolvency of the principal debtor — Continued obligation to pay VAT — Joint and several liability of a third party after the removal of the principal debtor from the commercial register — Principle of legal certainty — Principle of proportionality Key aspects of the decision in the economic range: Joint and several liability of a third party for the VAT debts of a person liable for payment of that VAT (a company) where that person no longer exists, and where the liability of that thi
Tax & Financial Standards New Judgments of the ECJ For November 2025 November С-197/24 of 13 November 2025 Combating late payment in commercial transactions — Contract for the provision of legal services with a view to setting up a commercial company — Natural person who engaged the services of a lawyer with a view to setting up a commercial company — Concepts "undertaking" , "commercial transaction", "consumer" Key aspects of the decision in the economic range: A contract for the provision of legal services with a view to the formation of a commercial company. Fact that a natural person has engaged the services of a lawyer with a view to the formation of a commercial company, of which he or she was to become a co-founder, member and managing director, can suffice to classify that person as an ‘undertaking’. Concept
Tax & Financial Standards New Judgments of the ECJ For October 2025 October С-535/24 of 2 October 2025 Value added tax — Supply of services for consideration — Supply of services free of charge that are to be treated as a supply of services for consideration — Debt recovery — Debt recovery in favour of a third party — Concept of „supply of services“ Key aspects of the decision in the economic range: Actions taken by a creditor to recover a debt where those actions were taken without authority or mandate from the debtor may not be classified as a ‘supply of services for consideration’ and are not to be treated in the same way as that concept for the purposes of the VAT Directive. Concept of „supply of services“. Proceedings, concerning a tax assessment notice in relation to value added tax. С-80/24 of 9 October 2025 Credit agreements for consumers — Assign
С-489/23 of 4 September 2025 Health insurance - Medical treatment received in a Member State other than the insured pers
Tax & Financial Standards New Judgments of the ECJ For August 2025 August С-206/24 of 1 August 2025 Customs union - Customs duties collected in infringement of EU law - Conditions for repayment on their own initiative - Finding that the national customs authorities are aware of the identity of the operators concerned and of the amount to be repaid to each of them – Obligation on those authorities to take the necessary and appropriate measures to obtain the information necessary to make such repayment Key aspects of the decision in the economic range:
С-605/23 of 3 July 2025 Value added tax - Charter of Fundamental Rights of the European Union – Right to an effective remedy – Coercive administrative measure of sealing business premises – Application for suspension – Limited judicial
for account per year
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