CJEU – Recent Developments in Value Added Tax 2021
1. Aufl. 2023
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S. 3061. Introduction: 52 years of VAT case law
In January 2021, the CJEU entered its 52nd year of VAT case law.
The case law of the CJEU is extremely important. The Court provides taxpayers, Member States, and the European Commission with guidance on how to interpret the VAT Directive. Judges in the national courts of Member States, in doubt about how to apply/interpret the VAT Directive, refer cases, often at the request of taxpayers. Additionally, the European Commission, in its role as guardian of the correct application/interpretation of EU law, also refers cases to the CJEU when it is of the opinion that Member States infringe the EU VAT Directive.
Figure 1 – Number of cases decided per decade (1970 – 31 December 2021) [© 2022 Ine Lejeune bv. All rights reserved.]
Figure 1 illustrates the number of cases (preliminary questions and infringement procedures) concerning VAT that were brought before the CJEU in the period from 1970 until 31 December 2021.
1108 cases have been referred to the CJEU, since 1970, 34 cases were withdrawn. In 52 years, the CJEU ruled on 1013 VAT cases of which 148 were infringement procedures and 865 cases were referrals made by Member States’ judges.
In 2021, 50 c...