CJEU - Recent Developments in Value Added Tax 2022

S. 3201. Introduction: 53 years of VAT case law

In January 2023, the CJEU entered its 53rd year of VAT case law.

The CJEU’s case law 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, often refer cases at the taxpayers’ request. 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 (Arts. 17 TEU and 258 TFEU).

Figure 1 – Number of cases decided per decade (1970 – 31 December 2022) [© 2023 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 from 1970 until 31 December 2022.

One thousand one hundred fourty-nine cases have been referred to the CJEU since 1970 of which 54 were pending on 1 January 2023 and 37 cases were withdrawn. In 53 years, the CJEU ruled on 1058 VAT cases of which 149 were infringement...