Australia
Evolution Mining Limited v Commissioner of Taxation [2026] FCA 935
CASE INFORMATION Court: Federal Court of Australia Case number: NSD 104 of 2025 Citation: [2026] FCA 935 Applicant: Evolution Mining…
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Where the cases come from
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Australia
Kenya
Wamuri Ltd v Commissioner of Domestic Taxes (Tax Appeal E588 of 2025) [2026] KETAT 163 (KLR)…
The Tribunal considered an appeal by Wamuri Limited, a company letting residential units, against the Commissioner's Objection Decision…
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United Kingdom
RH Independent Healthcare Limited v The Commissioners for HMRC
This case concerned an application by RH Independent Healthcare Limited ("the Appellant") for permission to notify an appeal to the…
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United Kingdom
Jonathan Gwynne v The Commissioners For HMRC
This decision concerns an application by Jonathan Gwynne to reinstate his appeal, which had been automatically struck out on 25 November…
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Kenya
Acceler Global Logistics Ltd v Commissioner, Investigation & Enforcement (Tax Appeal E1053…
The Tax Appeals Tribunal heard an appeal by Acceler Global Logistics Limited against a review decision of the Commissioner, Investigation &…
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TP Canada
Canada vs LG Electronics Canada Inc., July 2026, Federal Court, Case No T-2545-25
CASE INFORMATION Court: Federal Court Case number: T-2545-25 Citation: 2026 FC 895 Applicant: LG Electronics Canada Inc. Respondent:…
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South Africa
CSARS v Meiring Citrus (Pty) Ltd (A161/2025 IT 46080)
This is an appeal by the Commissioner for the South African Revenue Services (SARS) against a judgment of the Tax Court (Janisch AJ,…
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Finland
Veronsaajien oikeudenvalvontayksikkö v A Oy
This is a preliminary ruling requested by the Korkein hallinto-oikeus (Supreme Administrative Court, Finland) by decision of 28 February…
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TP Portugal
Portugal vs “Bank Branch”, May 2026, Supreme Administrative Court, Case No 02070/09.7BELRS.SA1
CASE INFORMATION Court: Supremo Tribunal Administrativo, Secção do Contencioso Tributário Case number: 02070/09.7BELRS.SA1 Citation:…
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TP Sweden
Sweden vs Kubikenborg Aluminium AB, May 2026, Supreme Administrative Court, Case No 1334-25
Court: Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden)
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TP European Union
France vs Engie SA, May 2026, Conseil d’État, Case No 496874…
Court: Conseil d'État (8ème – 3ème chambres réunies)
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TP United Kingdom
United Kingdom vs Lifeplus Europe Ltd, May 2026, First-tier Tribunal, Case No TC 09897
The First-tier Tribunal (Tax Chamber), constituted by Judge Natsai Manyarara and Ian Shearer, heard and determined an appeal by Lifeplus…
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South Africa
CSARS v Shabangu and Another (121282/2023) and CSARS v Shabangu NO and Others (121275/2023)
These were the return dates of two provisional sequestration orders granted on 15 October 2024, heard simultaneously though not…
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TP India
India vs Inductotherm (India) Pvt. Ltd., May 2026, Income Tax Appellate Tribunal, Case No ITA…
The appeal was filed by Inductotherm (India) Pvt. Ltd. against the order dated 12 July 2024 passed by the Assessing Officer under section…
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TP India
India vs Pernod Ricard India Pvt. Ltd., May 2026, Supreme Court, Case No SLP (Civil) Diary No…
The Principal Commissioner of Income Tax Central 3 filed a Special Leave Petition before the Supreme Court of India, challenging the final…
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TP Italy
Italy vs Illva Saronno SpA, May 2026, Supreme Court, Case No 15698/2026
Illva Saronno SpA (the consolidated entity) and Illva Saronno Holding SpA (the consolidating parent) received a tax assessment for the year…
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TP Sweden
Sweden vs Kubikenborg Aluminium AB, May 2026, Supreme Administrative Court, Case No 1334-25
CASE INFORMATION Court: Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden) Case number: 1334-25 Citation: Högsta…
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TP France
France vs Calliope SARL, May 2026, Paris Administrative Court of Appeal, Case No 24PA03817
CASE INFORMATION Court: Cour Administrative d'Appel de Paris, 9ème chambre Case number: 24PA03817 Citation: CAA de PARIS, 9ème chambre,…
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TP India
India vs American Express (India) Pvt. Ltd., May 2026, High Court of Delhi, Case No ITA 656/2019
This appeal was filed by the Principal Commissioner of Income Tax – 1 under Section 260A of the Income Tax Act, 1961 for Assessment Year…
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TP Spain
Spain vs Cupire Padesa S.A., May 2026, Supreme Court, Case No ATS 4668/2026
This is an admissions ruling (Auto) of the First Section of the Supreme Court's Administrative Chamber, dated 13 May 2026, in cassation…
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TP Portugal
Portugal vs Stellantis Portugal S.A., May 2026, European Court of Justice, Case No C-603/24
This preliminary ruling concerned the interpretation of point 1 of Article 2 of Sixth Council Directive 77/388/EEC of 17 May 1977 ('the…
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Australia
Shell Energy Holdings Australia Limited v Commissioner of Taxation [2026] FCA 577
Shell Energy Holdings Australia Limited (SEHAL) sought to set aside a decision of the Commissioner of Taxation dated 23 February 2024…
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TP Uganda
Uganda vs Kuku Foods Uganda Limited, May 2026, Tax Appeals Tribunal, Case No TAT 54 of 2025
This ruling concerned a capital gains tax assessment of Shs. 4,235,796,666 issued by the Uganda Revenue Authority (URA) against Kuku Foods…
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TP Italy
Italy vs La Termoplastic F.B.M. s.r.l., May 2026, Supreme Court, Case No 13482/2026
CASE INFORMATION Court: Corte di Cassazione, Sezione 5 Civile Case number: 13482/2026 (R.G. n. 8690/2017) Citation: Civile Sent. Sez. 5…
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TP Italy
Italy vs NN Europe S.p.A., May 2026, Supreme Court, Case No 13136/2026
CASE INFORMATION Court: Corte di Cassazione, Sezione 5 Civile Case number: 9649/2017 R.G. (Ordinanza n. 13136/2026) Citation: Civile Ord.…
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TP France
France vs Engie SA, May 2026, Conseil d’État, Case No 496874…
The Conseil d'État, sitting in its 8th and 3rd chambers combined, delivered judgment on 7 May 2026, dismissing the cassation appeal brought…
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TP Spain
Spain vs Reichle & De-Massari Iberia S.L.U., May 2026, High Court, Case No STSJ M 5948/2026
CASE INFORMATION Court: Tribunal Superior de Justicia de Madrid, Sala de lo Contencioso-Administrativo, Sección Quinta Case number: Recurso…
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TP Italy
Italy vs Montebianco S.p.A., June 2026, Supreme Court, Case No 18145/2026
CASE INFORMATION Court: Corte di Cassazione, Civile, Sezione 5 Case number: 18145/2026 Citation: Civile Ord. Sez. 5 Num. 18145 Anno 2026…
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TP Netherlands
Netherlands vs “X Hybrid B.V.”, May 2026, Supreme Court, Case No 21/04746 (ECLI:NL:HR:2026:736)
The case concerns supplementary corporate income tax assessments (navorderingsaanslagen) imposed on [X] B.V. for the fiscal years 2007/2008…
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TP Sweden
Sweden vs “SE AB”, April 2026, Administrative Court of Appeal in Jönköping, Case Nos 2794-23…
The Administrative Court of Appeal in Jönköping partially allowed the appeal of a Swedish company (name redacted) against Skatteverket's…
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TP Italy
Italy vs SATA Sud S.p.A., April 2026, Supreme Court, Case No 10456/2026
SATA SUD s.p.a. contested a tax assessment issued by the Agenzia delle Entrate for the 2007 tax year, which disallowed the deduction of…
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TP United Kingdom
United Kingdom vs Burlington Loan Management DAC, April 2026, Court of Appeal, Case No…
CASE INFORMATION Court: Court of Appeal (Civil Division) Case number: CA-2024-001809 Citation: [2026] EWCA Civ 461 Applicant: The…
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South Africa
X and Another v CSARS (A117/2025)
CASE INFORMATION Court: High Court of South Africa, Western Cape Division, Cape Town Case number: A117/2025 Citation: X and Another v…
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TP Portugal
Portugal vs “A Wide Range, LDA”, April 2026, Supremo Tribunal Administrativo, Case No…
This is a preliminary admissibility decision (apreciação preliminar) on an exceptional review appeal (recurso de revista excepcional)…
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TP Tanzania
Tanzania vs Total Tanzania Limited, April 2026, Court of Appeal, Case No Civil Appeal No 425 of…
Total Tanzania Limited appealed to the Court of Appeal against the decision of the Tax Revenue Appeals Tribunal, which had upheld the Tax…
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TP India
India vs Xchanging Solutions Limited, April 2026, Income Tax Appellate Tribunal, Case No…
This appeal was filed by M/s. Xchanging Solutions Limited for assessment year 2011-12 against a final assessment order dated 27 December…
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TP Brazil
Brazil vs Petroleo Brasileiro S.A., March 2026, CARF, Case No 16682.721153/2024-88
The case concerns assessments of Imposto sobre a Renda de Pessoa Jurídica (IRPJ) and Contribuição Social sobre o Lucro Líquido (CSLL) for…
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TP Norway
Norway vs Orlen Upstream Norway AS (formerly PGNiG Upstream Norway AS), March 2026, Supreme…
CASE INFORMATION Court: Høyesterett (Supreme Court of Norway) Case number: HR-2026-707-A (sak nr. 25-141970SIV-HRET) Citation:…
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TP Canada
Canada vs Owens Corning Canada Holdings ULC, March 2026, Tax Court, Case No. 2026 TCC 60
The Appellant, Owens Corning Canada Holdings ULC, appealed reassessments for its taxation years ended December 31, 2017 and 2018. The…
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TP Tanzania
Tanzania vs Amadeus Global Travel Distribution Limited, March 2026, Court of Appeal, Civil…
Amadeus Global Travel Distribution Limited, a branch of a Kenya-resident entity and wholly owned subsidiary of Amadeus ITG of Madrid,…
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TP France
France vs Coupole Finance, March 2026, Administrative Court of Appeal of Nantes, Case No…
CASE INFORMATION Court: Administrative Court of Appeal of Nantes, 1st Chamber (CAA de Nantes, 1ère chambre) Case number: 25NT01793…
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South Africa
Taxpayer Bank Ltd vs CSARS
This is an appeal in terms of section 107 of the Tax Administration Act 28 of 2011 against SARS's disallowance of input VAT deductions of…
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TP Luxembourg
Luxembourg vs “Holding Company AA”, March 2026, Administrative Court, Case No 48905
CASE INFORMATION Court: Tribunal administratif du Grand-Duché de Luxembourg, 5e chambre Case number: 48905 Citation:…
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South Africa
BASF South Africa Pty (Ltd) v CSARS (A2024/024644)
The appeal concerned two procedural orders made by the Tax Court, Johannesburg in the course of a transfer pricing dispute relating to the…
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TP Italy
Italy vs KAI S.r.l. (Shell Italia Aviazione), March 2026, Supreme Court, Case No 5753/2026
KAI S.r.l. (formerly Shell Italia Aviazione S.r.l.), a wholly owned subsidiary of Shell Italia Holding S.p.A. operating in the aviation…
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TP South Africa
South Africa vs BASF South Africa Pty (Ltd), March 2026, High Court, Case No A2024/024644
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Johannesburg Case number: A2024-024644 Applicant: BASF South Africa…
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TP Canada
Canada vs ExxonMobil Canada Resources Company, March 2026, Tax Court of Canada, Case No…
The appeal concerned the Appellant's 2001 taxation year ended November 30, 2001. Three issues were raised in the Notice of Appeal: the…
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TP India
TP Czech Republic
TP United Kingdom
TP France
TP India
TP India
India vs Samsung Electronics: Permanent Establishment Dispute
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TP Sweden
TP Kenya
TP Denmark
TP Poland
TP France
France vs Foncière Vélizy Rose: TRANSFER PRICING CASE
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TP India
Delhi High Court vs ABIC India Pvt. Ltd: TRANSFER PRICING CASE
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South Africa
TP Australia
TP Australia
Pakistan
Pakistan vs Interquest Informatics
This case summary is available as a PDF download from the Academy of Tax Law case library.
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TP United Kingdom
TP Canada
Canada vs General Electric Capital Canada: Transfer Pricing Case
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TP United Kingdom
UK vs REFINITIV AND OTHERS (Thomson Reuters): Transfer Pricing Case
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TP European Union
Slovakia vs Minebea Access Solutions: Transfer Pricing Case
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TP Portugal
TP Italy
South Africa
F Taxpayer vs SARS: Procedural Compliance in Tax Disputes
DOWNLOAD THE FULL SUMMARY PDF HERE
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South Africa
Insights from Boerdery v SARS: Assessing Deductibility of Premiums in Farming
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TP South Africa
Bechan vs SARS: Search and Seizure Powers of Revenue Authorities
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TP Australia
TP South Africa
The Thistle Trust vs C. South African Revenue Service: Understanding the Conduit Principle in…
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TP Belgium
Orde van Vlaamse Balies vs Belgium: Legal Privilege and Cross-Border Tax Reporting Obligations
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TP Luxembourg
F SCS vs LUXEMBOURG: Safeguarding Lawyer-Client Confidentiality in Cross-Border Tax Inquiries
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TP European Union
ENGIE vs EU: State Aid Decision in the EU’s Effort to Combat Selective Tax Advantages
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Australia
Australia vs Singtel
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Italy
Italy vs Ilapark
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Netherlands
X BV v Netherlands (Staatssecretaris van Financiën)
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Luxembourg
F SCS/ Ordre des avocats vs Luxembourg
This case summary is available as a PDF download from the Academy of Tax Law case library.
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United States
3M Company v Commissioner of Internal Revenue
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Luxembourg
Fiat Finance vs Luxembourg
This case summary is available as a PDF download from the Academy of Tax Law case library.
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European Union
Engie/ Luxembourg vs European Union
This case summary is available as a PDF download from the Academy of Tax Law case library.
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TP European Union
Lexel AB v Sweden (Skatteverket): CJEU Ruling on Interest Deductions and Freedom of…
DOWNLOAD THE FULL SUMMARY IN PDF HERE
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Canada
Canada vs Thompson
This case summary is available as a PDF download from the Academy of Tax Law case library.
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TP European Union
Cadbury Schweppes vs UK: EU Ruling on Freedom of Establishment and Tax Avoidance
DOWNLOAD THE FULL SUMMARY IN PDF HERE
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TP Italy
Italy vs GE Medical Systems Italia S.p.A. (Nuovo Pignone Holding S.p.A.), March 2026, Supreme…
These are two linked judgments of the Fifth (Tax) Section of the Italian Supreme Court of Cassation, both decided at the public hearing of…
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