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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Australia
CASE INFORMATION Court: Federal Court of Australia Case number: NSD 104 of 2025 Citation: [2026] FCA 935 Applicant: Evolution Mining…
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United Kingdom
B&M Retail Limited appealed against a penalty of £1,172,340.94 imposed under paragraph 4 of Schedule 41 to the Finance Act 2008 for…
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United Kingdom
This decision concerns an application by David Morgan to reinstate his appeal against a Personal Liability Notice (PLN) issued by HMRC,…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09958 Citation: [2026] UKFTT 01061 (TC) Applicant: Foy Wealth…
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Luxembourg
The Court of Justice (First Chamber) answered a request for a preliminary ruling from the Cour de cassation du Grand-Duché de Luxembourg…
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Denmark
CASE INFORMATION Court: General Court (Second Chamber, sitting with five Judges) Case number: T-268/25 Applicant: Sampension Livsforsikring…
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European Union
CASE INFORMATION Court: General Court (Second Chamber, sitting with five Judges) Case number: T-562/25 Applicant: XXX Respondent:…
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United States
This case came before the United States Tax Court on the petitioner's Motion for Summary Judgment and the respondent's Cross-Motion for…
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United States
CASE INFORMATION Court: United States Tax Court Case number: Docket No. 637-23 Citation: 167 T.C. No. 4 Applicant: Piton Holdings, LLC,…
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United States
The Internal Revenue Service determined a deficiency of $11,423 in the Eilers' income tax for 2019. The dispute concerned whether the…
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Kenya
The Tribunal considered an appeal by Wamuri Limited, a company letting residential units, against the Commissioner's Objection Decision…
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Kenya
The Tribunal considered an appeal by Rohto Mentholatum (Kenya) Limited against a Review decision dated 30th October 2025 in which the…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09957 Citation: [2026] UKFTT 01038 (TC) Applicant: Harlequin…
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United Kingdom
This case concerns an appeal by Mr Peter Reed against a discovery assessment issued by HMRC on 20 March 2019, later varied, charging an…
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United Kingdom
The Appellant, Eillish Kwai, appealed against five discovery assessments issued under section 29 of the Taxes Management Act 1970 (TMA),…
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United Kingdom
Mr Pankaj Kothari appealed against a late payment penalty of £12,047 charged under Schedule 56 of the Finance Act 2009 in respect of late…
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United Kingdom
The hearing took place by video using Microsoft Teams and was held in public [1]. The Tribunal delivered its decision orally at the end of…
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Austria
This is a request for a preliminary ruling under Article 267 TFEU from the Bundesfinanzgericht (Federal Finance Court, Austria), made by…
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United Kingdom
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
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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European Union
Ryanair DAC brought an action under Article 263 TFEU seeking annulment of Commission Decision C(2024) 2339 final of 15 April 2024…
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European Union
CASE INFORMATION Court: General Court (Third Chamber) Case number: T-268/21 RENV Applicant: Ryanair DAC Respondent: European Commission…
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Greece
CASE INFORMATION Court: General Court (Fifth Chamber, sitting with five Judges) Case number: T-356/25 Applicant: AY Respondent: Anexartiti…
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Poland
The General Court answered a request for a preliminary ruling from the Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland).…
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United States
The petitioner, Hough Beck & Baird, Inc., timely filed its Form 941 for the first quarter of 2021 and reported and paid employment tax of…
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United Kingdom
This appeal concerned late filing penalties imposed by HMRC on Daniel Monaghan in respect of his 2019/2020 self-assessment tax return (1).…
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United Kingdom
CASE INFORMATION Court: FIRST-TIER TRIBUNAL TAX CHAMBER Case number: TC 09947 Citation: [2026] UKFTT 01006 (TC) Applicant: Vasile Cerchez…
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United Kingdom
{ "case_information": { "court": "FIRST-TIER TRIBUNAL TAX CHAMBER", "case_number": "TC 09948", "citation": "[2026] UKFTT 01007 (TC)",…
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Kenya
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
CASE INFORMATION Court: Federal Court Case number: T-2545-25 Citation: 2026 FC 895 Applicant: LG Electronics Canada Inc. Respondent:…
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United Kingdom
This appeal concerned a Notice of Determination issued by HMRC dated 14 September 2020, under which the Appellant, Mr John McIlhone, was…
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United Kingdom
The Tribunal heard an appeal by Plat UK Limited, a VAT registered company selling luxury goods such as designer handbags to consumers in…
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United Kingdom
This is a decision on costs following the Tribunal's substantive decision in [2025] UKFTT 902 (TC), in which the Appellant's appeal was…
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United Kingdom
This is an appeal against a discovery assessment issued on 25 January 2014 under section 29(1) of the Taxes Management Act 1970 for the tax…
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United Kingdom
This is a decision on an application for permission to bring a late appeal to the First-tier Tribunal (Tax Chamber). Mr Scott Waterhouse…
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United Kingdom
This decision concerns an appeal by Mr Christopher Kippax against a closure notice issued by HMRC on 11 January 2023, which amended his…
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United Kingdom
{ "case_information": { "court": "FIRST-TIER TRIBUNAL TAX CHAMBER", "case_number": "TC 09946", "citation": "[2026] UKFTT 01005 (TC)",…
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United States
CASE INFORMATION Court: United States Tax Court Case number: Docket No. 27904-15W Citation: 167 T.C. No. 1 Applicant: John R. Dee…
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Germany
This request for a preliminary ruling concerned the interpretation of Article 7(1), Article 7(2)(a), Article 20(2) and Article 30 of…
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Kenya
CASE INFORMATION Court: Tax Appeals Tribunal Case number: Appeal E1035 of 2025 Citation: Westomax Investments Limited v Commissioner of…
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Kenya
The Tax Appeals Tribunal considered an appeal by Legacy La Relance E.A. Limited against an Objection decision of the Respondent dated 28th…
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Kenya
The Appellant, Kutuma Kenya Limited, a food delivery business, subscribed to various off-the-shelf digital products and solutions and…
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South Africa
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
This is a preliminary ruling requested by the Korkein hallinto-oikeus (Supreme Administrative Court, Finland) by decision of 28 February…
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European Union
```json { "case_information": { "court": "Court of Justice of the European Union (Fourth Chamber)", "case_number": "C-386/24", "citation":…
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Belgium
This is a request for a preliminary ruling made by a Belgian court and transferred to the General Court. It concerns the interpretation of…
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Netherlands
This is a request for a preliminary ruling from the Hoge Raad der Nederlanden (Supreme Court of the Netherlands), made by decision of 28…
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European Union
This is a request for a preliminary ruling from the Varhoven administrativen sad (Supreme Administrative Court, Bulgaria), transferred to…
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TP Portugal
CASE INFORMATION Court: Supremo Tribunal Administrativo, Secção do Contencioso Tributário Case number: 02070/09.7BELRS.SA1 Citation:…
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TP Sweden
Court: Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden)
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TP European Union
Court: Conseil d'État (8ème – 3ème chambres réunies)
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TP United Kingdom
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
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
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
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
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
CASE INFORMATION Court: Högsta förvaltningsdomstolen (Supreme Administrative Court of Sweden) Case number: 1334-25 Citation: Högsta…
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TP France
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
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
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
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 (SEHAL) sought to set aside a decision of the Commissioner of Taxation dated 23 February 2024…
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TP Uganda
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
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
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
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
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
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
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
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
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
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
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
This is a preliminary admissibility decision (apreciação preliminar) on an exceptional review appeal (recurso de revista excepcional)…
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South Africa
The appellant, a licensed fuel distributor, appealed against an additional income tax assessment issued on 25 May 2018 for the 2015 year of…
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TP Tanzania
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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United States
This opinion follows an earlier decision, Varian Medical Systems, Inc. & Subs. v. Commissioner, 163 T.C. 76 (2024), in which the Court held…
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TP India
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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United States
Barrett Business Services, Inc. (Barrett) is a professional employer organization based in Vancouver, Washington. It claimed the Work…
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TP Brazil
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
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
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
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
CASE INFORMATION Court: Administrative Court of Appeal of Nantes, 1st Chamber (CAA de Nantes, 1ère chambre) Case number: 25NT01793…
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United States
Petitioner is Jones Bluff, LLC, an Alabama limited liability company treated as a partnership for federal tax purposes, with Green Rock…
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South Africa
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
CASE INFORMATION Court: Tribunal administratif du Grand-Duché de Luxembourg, 5e chambre Case number: 48905 Citation:…
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United States
The United States Tax Court considered the Commissioner's motion to dismiss for lack of jurisdiction. Arbor Vita Corporation, doing…
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South Africa
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
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
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Johannesburg Case number: A2024-024644 Applicant: BASF South Africa…
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United States
Petitioner, Mammoth Cave Property, LLC, is a limited liability company treated as a partnership for federal income tax purposes under the…
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TP Canada
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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United States
This action arose under the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, 96 Stat. 324. It concerned the…
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United States
The United States Tax Court considered the Commissioner's Motion for Partial Summary Judgment in a consolidated collection due process…
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South Africa
The applicant sought review of the Commissioner's refusal, under section 9 of the Tax Administration Act 28 of 2011 ("the TAA"), to…
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South Africa
Afrinergy Holdings (Pty) Ltd brought a review application under PAJA (Act 3 of 2000), alternatively on the basis of unlawfulness, seeking…
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United States
The United States Tax Court considered whether an arrangement among Aventis, Inc. (petitioner), its French affiliate Sanofi-Aventis…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 2025/016340 Applicant: Contract Packing…
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South Africa
CASE INFORMATION Court: Tax Court of South Africa, held at Johannesburg Case number: IT 77034 Applicant: MUK (Proprietary) Limited…
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South Africa
CASE INFORMATION Court: High Court of South Africa, Gauteng Division, Pretoria Case number: 23278/2022 Applicant: Poseidon Operations (Pty)…
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TP India
TP Czech Republic
TP United Kingdom
TP France
TP India
TP India
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TP Sweden
TP Kenya
TP Denmark
TP Poland
TP France
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TP India
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South Africa
TP Australia
TP Australia
Pakistan
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
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TP United Kingdom
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TP European Union
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TP Portugal
TP Italy
South Africa
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South Africa
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TP South Africa
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TP Australia
TP South Africa
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TP Belgium
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TP Luxembourg
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TP European Union
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Australia
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Italy
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Netherlands
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Luxembourg
This case summary is available as a PDF download from the Academy of Tax Law case library.
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South Africa
Alliance Fuel (Pty) Ltd brought an urgent application against the Commissioner for the South African Revenue Service and a SARS official,…
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United States
This case summary is available as a PDF download from the Academy of Tax Law case library.
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Luxembourg
This case summary is available as a PDF download from the Academy of Tax Law case library.
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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
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Canada
This case summary is available as a PDF download from the Academy of Tax Law case library.
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TP European Union
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TP Italy
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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