Judgment of 25 March 2026, T 221/25
This ruling concerns the interaction between national VAT regimes and specific provisions of EU law. The dispute involved travel agents established in the EU, subject to the TOMS margin scheme for services that included supplies made outside the European Union. Belgium had amended the rules for calculating the taxable base under that scheme. The operators challenged the change by invoking the standstill clause, an EU law provision that prevents Member States from amending their national legislation in a way that is less favourable than at the time of European harmonisation.
The Court was asked to clarify the scope of that clause in the context of TOMS.
Its answer was unambiguous. The standstill clause does not lock national regimes in place permanently. It is designed solely to prevent Member States from undermining the essential structure of a harmonised regime. Since the Belgian reform left the core principle of margin taxation intact, the Court found it to be an acceptable adaptation of the national framework.
The ruling confirms that Member States retain room to adjust their national regimes, including special schemes, provided their fundamental structure remains unchanged.
