CJEU – Recent Developments in Value Added Tax 2014
1. Aufl. 2015
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S. 51CJEU and VAT – The Big Picture: A Business Perspective
Christopher Needham
I. S. 52Introduction
The purpose of this contribution is to set the scene as to the “big picture” and to focus on the business perspective in particular. I also take this opportunity to pose several questions for consideration and reflection.
I have tried to summarise the business perspective by analysing the role of the CJEU by reference to some historic rather than recent VAT case law.
II. Court of Last Resort
A business that has been assessed by a local tax authority for an alleged breach of rules is often faced with an interest and possible penalty charge as well. A business will then have to try to have this decision reversed by asking for a local review and, if that fails, by taking a case through the local legal processes. However, a business may still not achieve any satisfaction from this. In which case there is only one last option – the CJEU, as the court of last resort.
III. Guardian of European Law and Principles
The CJEU is highly respected by business in that it actively applies all of the European legislation, rights and freedoms to its judgments. It does not, for example, focus itself exclusively on Dire...