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30.06.2026

Tax & Financial Standards New Judgments of the ECJ For June 2026

Tax & Financial Standards New Judgments of the ECJ For June 2026

June

T-198/25 of 3 June 2026

Common system of VAT — Adjustment of VAT improperly invoiced — Transactions relating to a period closed by a tax inspection — National legislation making the initiation of a new inspection subject to a new fact updated by the taxpayer — Principle of effectiveness — Principle of tax neutrality — Proportionality

Key aspects of the decision in the economic range:

The principles of effectiveness, fiscal neutrality and proportionality allow national legislation, which makes the exercise of the right to adjust VAT improperly invoiced in respect of a period which has already been the subject of a tax inspection subject to conditions linked to the submission of a new fact capable of resulting in a change to the findings of that inspection, even in the absence of risk of any loss of tax revenue.Proceedings, concerning the assessment of the validity of a decision of the xtraordinary general meeting of a company S, pursuant to which all the shares held by its minority shareholders were to be transferred to its majority shareholder, M.
Proceedings, concerning the adjustment of value added tax (VAT) improperly invoiced by a company.

T-224/25 of 3 June 2026

Customs union — Method for determining the customs value — Declared transaction value— Secondary methods — Residual or ‘fall-back’ method — Importation of bulk goods — Lack of proof of actual payment — Insufficient data on the essential characteristics of the goods — Use of data available in the national database — Simple arithmetic mean of unit prices

Key aspects of the decision in the economic range:

Union Customs Code. In addition to the documents required for customs clearance, an indirect customs representative is required to be able to produce and make available to the customs authorities, when it is requested to do so during a customs control, all documents relating to the imported goods. If an indirect customs representative has been unable to prove the actual payment of goods imported in bulk, which do not have individual or special characteristics, thus leading to the refusal by the customs authorities to accept the declared transaction value of those goods, those authorities may exclude the use of the secondary methods.
Proceedings concerning the decision by which customs authority validated the method used by the first-tier Hungarian customs authority, to determine the customs value of the goods released for free circulation and the imposition of European Union customs duties.

C-326/25 of 4 June 2026

Area of freedom, security and justice — Police cooperation — Schengen Information System — Alert on a motor vehicle for the purposes of seizure or use as evidence in criminal proceedings — Order to surrender a vehicle for which an alert has been issued in the Schengen Information System

Key aspects of the decision in the economic range:

Operation and use of the second generation Schengen Information System. National legislation precluding the person who was in possession of the object for which an alert has been issued from participating in the administrative and judicial procedure for the surrender of the object to the issuing Member State. Taking measures, relating to the seizure of the object for which the alert has been issued, and a contact between the competent authorities of the executing Member State and the issuing Member State.
Proceedings, concerning the lawfulness of an order made by a authority to repatriate a vehicle to Germany.

C-837/24 of 4 June 2026

Indirect taxes on the raising of capital — Contribution of capital — Restructuring operations — Duties on the transfer of securities — Transfer duties — Paying-up of the share capital by means of shares held by the contributing company in companies owning immovable property — Tax in respect of the transfers of immovable property for consideration

Key aspects of the decision in the economic range:

Taxation. Establishment of a capital company. Preclude of national legislation which provides that a transaction involving the formation of a capital company the share capital of which is fully  paid  up by means of shares held in other companies owning immovable property by the contributing company, which receives, as consideration, the entire share capital of the company thus formed, is subject to tax.
Proceedings, concerning a notice of additional payment of the imposto municipal sobre as transmissões onerosas de imóveis (municipal tax on transfers of immovable property for consideration; ‘IMT’) issued following a business reorganisation carried out within a group.

T-444/25 of 10 June 2026

Value added tax — Taxable persons — VAT group — Exemptions for certain activities in the public interest — Services of a VAT group provided by a member of that group which does not meet all the conditions for exemption — Concept of „independence “

Key aspects of the decision in the economic range:

VAT group may rely on the exemptions, only where the supplies of services in question are provided to third parties by a member of that group which itself satisfies all the conditions for the application of those exemptions, including those requiring that the supplier, where it is not a body governed by public law, be a medical care institution and a body recognised as being devoted to social wellbeing. Concept of „independence “
Proceedings between Tax entity X and State Secretary for Finance, Netherlands, concerning the imposition of value added tax on that entity for services carried out by one of its members.

C-81/24 of 11 June 2026

Financial services — Access to a payment account with basic features — Prevention of the use of the financial system for the purposes of money laundering and terrorist financing — Prevention of the use of the financial system for the purposes of money laundering and terrorist financing — Refusal to open such a payment account

Key aspects of the decision in the economic range:

Money laundering and terrorist financing. Not allowing Member States to require credit institutions to refuse to open a payment account with basic features for a consumer for the sole reason that that consumer is included on a list of persons subject to restrictive measures imposed by a third country, unless the credit institution concerned has carried out an individual assessment of the risk.
Proceedings between LH, a natural person, and a Bank, concerning the opening of a bank account.

C-292/25 of 11 June 2026

Judicial cooperation in civil matters — Insolvency proceedings — International jurisdiction — Action which derives directly from insolvency proceedings and is closely linked with them — Exclusive jurisdiction of the courts of the Member State within the territory of which insolvency proceedings have been opened — More favourable legal position to the detriment of the general body of creditors (forum shopping). (т.нар. „forum shopping“).

Key aspects of the decision in the economic range:

Jurisdiction, recognition and enforcement of judgments in civil and commercial matters. The courts of the Member State in which insolvency proceedings have been opened have exclusive jurisdiction to hear and determine an action seeking a declaration of the existence of a claim for the purposes of the lodgement of that claim in those insolvency proceedings, even though, on the date on which those insolvency proceedings were opened, an action with the same subject matter was already pending before the courts of another Member State.
Proceedings between sh, a company established in Germany, and SR - acting as insolvency administrator for Sp, a company established in Austria, concerning an action for a declaration of the existence of a claim for the purposes of its lodgement in the insolvency proceedings opened in Austria vis-à-vis Sp.

T-184/25 of 17 June 2026

Common system of VAT — Exemptions — Management of credit by the person granting it — Any dealings in credit guarantees or any other security for money — Transactions, including negotiation, concerning deposit and current accounts, payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collection — Transfer of loans — Management services invoiced by the transferor to the transferee

Key aspects of the decision in the economic range:

Value added tax. 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 granted that credit, subsequently transferred that credit and continues to manage that credit for consideration for the transferee. Exemption which it provides for any dealings in credit guarantees or any other security for money does not apply to the services for the management of credit provided by the person who granted that credit and relating to the credit used as a guarantee for a bond issued by another financial institution. Transactions involving debts. Single service.
Proceedings, concerning a request for a tax ruling in relation to the treatment, for VAT purposes, of credit sold to a third company and services for the management of credit and the management of credit guarantees relating to the credit sold.

C-346/25 of 18 June 2026

Judicial cooperation in civil matters — Conflicts of laws — Financial contracts for differences (CFDs) — Rights and obligations which constitute a financial instrument — Process of setting prices for CFDs — Difference between the exchange rate deviation accepted in the consumer’s order and the exchange rate deviation in the transaction executed

Key aspects of the decision in the economic range:

Contractual obligations. In the case of a CFD concluded between a professional and a consumer, the expression ‘rights and obligations which constitute a financial instrument’ includes rights and obligations relating to the financial terms on which the consumer’s order is to be executed, and specifically to the determination of the difference between the reference price used to calculate the profit or loss under that CFD, but not to the terms of the framework contract, which allow the latter not to execute such an order or to execute it on terms different from those initially agreed to by the consumer.
Proceedings between a company F and J., concerning the payment of profit which J. claims that she did not make due to F’s failure to execute in good time a buy order under a financial contract for differences (‘CFD’) and the law applicable to the contractual relations between those parties.

C-376/24 of 18 June 2026

Insider dealing and market manipulation — Insider dealing and market abuse — Financial services — Disclosure of inside information in the media by a politician — Convention for the Protection of Human Rights and Fundamental Freedoms — Charter of Fundamental Rights — Freedom of expression — Interpretation and limitation on the exercise of that freedom

Key aspects of the decision in the economic range:

Disclosure of inside information in the normal course of the exercise of a person’s profession or duties. Disclosure by a political leader of inside information concerning the privatisation of a public company. The disclosure of inside information in the media by a politician, with a view to criticising an ongoing transaction involving the privatisation of a public undertaking and seeking public debate on a matter of public interest, may fall within the normal course of the exercise of his or her duties.
Proceedings between MT and FSMA, concerning the decision to impose on MT a fine for giving to journalists inside information about the intended sale by the Belgian State to Post, established in the Netherlands, of part of its holding in the capital of Bpost, a public limited company governed by public law and the main operator in the postal sector in Belgium with more than 50% of its capital being held by the Belgian State and its shares listed on the Stock Exchange in Brussels (Belgium).

C-658/24 of 18 June 2026

Freedom to provide services – Common organisation of the markets in agricultural products – National legislation imposing an obligation, for a specified period, on retailers of foodstuffs with a turnover in excess of a certain amount, to reduce the prices of certain foodstuffs and to have minimum quantities of those foodstuffs in stock – Measure taken as a result of a situation of emergency – Fines

Key aspects of the decision in the economic range:

Combating inflation and ensuring security of supply of certain food products. Discrimination. Services in the internal market. Member State which, having regard to a situation of emergency, obliges traders with an annual turnover in excess of EUR 2 500 000 to apply, in respect of certain categories of products for a specified period of time, a gross retail sale price lower, by at least 15%, than the lowest gross retail sale price they have applied in the preceding 30 days and, second, to always have minimum quantities of certain products in stock during that period.
Proceedings concerning P and the national authority concerning the decision of that authority to impose a fine on P on the basis of consumer protection.

May

Joined Cases T-685/24 and T-686/24 of 20 May 2026

Taxation — Excise duties — Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge — Goods acquired by a private individual and transported from one Member State to another — Concept of ‘own use’

Key aspects of the decision in the economic range:

Тhe general arrangements for excise duty. Тhe concept of a private individual’s ‘own use’ does not cover the situation in which the private individual concerned acquires and transports excise goods with a view to passing them on to another private individual free of charge, irrespective of the quantity of those goods intended to be passed on.
Proceedings concerning the levying, on cigarettes and on heated tobacco of German excise duties on tobacco products.

C-889/24 of 21 May 2026

Customs union — Imposition of a definitive anti-dumping duty on imports —Customs declaration — Application for amendment — Presentation by the importer, after making the customs declaration, of a commercial invoice meeting the requirements of that provision

Key aspects of the decision in the economic range:

For the purposes of imposing a definitive anti-dumping duty, it’s allowed an importer to present, after the customs declaration has been made, a valid commercial invoice complying with the requirements thereof, drawn up retrospectively. The presentation of a valid commercial invoice relating to goods subject to an individual anti-dumping duty rate, duly drawn up and meeting the requirements, does not, on its own, automatically justify the application of that rate.
Proceedings concerning the rejection by that authority of D’s request for the amendment of customs declarations on the basis of valid commercial invoices drawn up after those declarations.