Judgment of the Court of Justice in the case Adjak. Article 273 of Council Directive 2006/112/EC read in conjunction with Article 325(1) TFEU, the rights of the defence and the principle of proportionality, must be interpreted as not precluding national legislation and practice under which a third party who may be held jointly and severally liable for the tax debt of a legal person cannot be a party to the proceedings brought against that legal person to establish the tax debt of that legal person, without prejudice to the need for that third party, during any joint and several liability proceedings brought against that third party, to be able effectively to call into question the findings of fact and the legal classifications made by the tax authority in the context of the first set of proceedings, and to have access to the file of the tax authority, in accordance with the rights of that person or of other third parties.

Judgment of the Court of Justice in the cases Cividale and Flag.

Judgment of the General Court in the case Ryanair and Ryanair Sun v Commission.

Opinion of Advocate General Richard de la Tour in the case Arcomet Towercranes.

Judgment of the Court of Justice in the case Grzera. Article 9(1) of Council Directive 2006/112/EC must be interpreted as meaning that a person who transfers land which was initially part of his or her personal assets by entrusting the preparation of the sale to a professional trader who, as that person’s agent, takes active steps to market the property by mobilising, for the purposes of that sale, resources similar to those deployed by producers, traders or persons supplying services within the meaning of that provision, may be regarded as a taxable person subject to value added tax (VAT) carrying out an economic activity independently. Furthermore, that provision does not preclude the statutory joint ownership formed by co-owning spouses from being regarded as a taxable person carrying out an economic activity independently, where those spouses appear, in the eyes of third parties, to have carried out together the sale of land falling within that joint ownership, which constitutes an economic activity, and where the economic risk linked to the exercise of that activity is borne by the joint ownership.

Opinion of Advocate General Rantos in the case Kosmiro.

On 23 April 2025, Implementing Regulation (EU) 2015/2378 will be amended due to Commission Implementing Regulation (EU) 2025/648 of 2 April 2025. Implementing Regulation (EU) 2015/2378 established a list of statistical data to be provided by Member States to the Commission on mandatory automatic exchange of information reported by platform operators, but it did not specify the time that information should be provided. Now the new Regulation provides that before 1 April each year, Member State...

The European Parliament has voted to postpone the application dates for new EU laws on due diligence and sustainability reporting requirements. Member States will have an extra year – until 26 July 2027 – to transpose the due diligence rules into national legislation. Application of the sustainability reporting directive will also be delayed by two years for the second and third waves of companies covered by the legislation. Large companies with more than 250 employees will be required to rep...

Poland and Lithuania are authorised to grant relief from import duties and an exemption from VAT on importation for goods to be distributed or made available free of charge to persons fleeing Russia’s military aggression against Ukraine and to persons in need in Ukraine. The relief and exemption shall apply to importations into Lithuania and Poland from 1 January 2025 to 31 December 2025. European Commission , 3 April 2025, no. 2025/676 OJ L 7 April 20252025/676 7.4.2025 (notified under docum...

Appeal in the case Mead Johnson Nutrition.

Judgment of the Court of Justice in the joined cases BG Technik. Heading 8713 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 must be interpreted as meaning that it does not cover a good such as a four-wheeled vehicle equipped with an electric motor, which has a single seat, has an adjustable and swivelling seat with armrests, a separate steering column and an automatic electromagnetic brake acting on the rear wheels, which are designed to prevent tipping, which is controlled by means of a closed oval handlebar, located on this steering column, and whose maximum speed is more than 10 km/h, but does not exceed 16 km/h.

Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Nova Iberomoldes.

Request for a preliminary ruling from the Győri Törvényszék in the case Calmit Hungária Mészművek.

Judgment of the Court of Justice in the case Alsen. Article 15(1)(f) of Council Directive 2003/96/EC must be interpreted as precluding national legislation under which the benefit of the exemption from excise duty for gas oil supplied for use as fuel for navigation for commercial purposes on EU inland waterways is refused on the ground that fiscal marking has not been applied to that gas oil in accordance with the requirements of EU law, even though, first, it is established that that gas oil is used for such a purpose, and second, there is no evidence capable of giving rise to suspicions of tax evasion, avoidance or abuse.

Opinion of Advocate General Kokott in the case Banca Mediolanum.