CJEU - Recent Developments in Value Added Tax 2022

S. VPreface

The Court of Justice of the European Union (CJEU) is a driving force in the field of European Union indirect taxation. As the significance of VAT as a revenue source continues to grow, it is increasingly valuable and important for business practitioners, government and judiciary representatives, and academics alike to have a forum for the thorough analysis and exchange of opinions on indirect taxation cases pending at the CJEU.

On 19 and 20 January 2023, the WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law hosted the conference: Court of Justice of the European Union: Recent VAT Case Law. This conference project began upon the initiative of the Taxation and Customs Union Directorate of the European Commission. This year, the tenth conference in this series was held at the Institute. It was a resounding success and brought together leading academics, judges, government and business representatives from all over the world. The cases presented and the issues raised at the conference are published in this book.

We are very grateful to the authors who not only delivered impressive presentations and articles but also committed themselv...