European Union: Lawsuit relating to value added tax of electronically supplied services (Finanzamt Hamburg-Altona v XYRALITY GmbH) (Case C-101/24)
Progress
Current status
in force
09 Oct 2025 in force
07 Feb 2024 under deliberation
Scope
Implementers
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czechia
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
software provider: app stores
Government Branch
judiciary
Government Body
supreme court
Implementation Level
supranational
Timeline of events
Court of Justice of European Union issued ruling on interpretation of value added tax of electronically supplied services
On 9 October 2025, the Court of Justice of the European Union issued a ruling on Value Added Tax (VAT) rules for electronically supplied services through application (app) stores and “in-app” purchases made before 1 January 2015. The Court held that…
SourceEvent type
public lawsuit
Action type
ruling
Government branch
judiciary
Government body
supreme court
German Federal Fiscal Court lodged request for clarification on value added tax of electronically supplied services
On 7 February 2024, the Federal Fiscal Court of Germany lodged a request for a preliminary ruling with the Court of Justice of the European Union concerning the interpretation of Articles 28, 44, 45 and 203 of Directive 2006/112/EC on Value Added Ta…
SourceEvent type
public lawsuit
Action type
announcement
Government branch
judiciary
Government body
supreme court