CJEU – Recent Developments in Value Added Tax 2014

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 importance of VAT as a revenue source continues to surge, it is increasingly valuable and important for business practitioners, government representatives and academics alike to have a forum for the careful analysis and exchange of views on indirect taxation cases pending at the CJEU.

On December 1–2, 2014, the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) hosted a Conference: Court of Justice of the European Union: Recent VAT Case Law. This conference project was started upon the initiative of the Taxation and Customs Union Directorate of the European Commission and was the second conference held at the Institute in this series. The conference was a resounding success and brought together leading academics, judges, government representatives and business representatives from all over the world. The cases presented and issues raised at the conference are published in this book.

We are very grateful to the authors who not only gave us impressive presentations and articles but also committed themselve...