CJEU – Recent Developments in Value Added Tax 2014
1. Aufl. 2015
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S. 189Abuse in VAT Further Defined
Ine Lejeune
Figure 1: CJEU cases on VAT from 1 January 2010 to 2 December 2014, © Law Square, 2014.
Figure 2: CJEU cases on VAT from 1 January 2010 to 2 December 2014 allocated to the Member States, © Law Square, 2014.
S. 191As the above graphics illustrate, there is an ‘inflation’ of CJEU cases on VAT. As of 1 January 2010, there has been an increase in both infringement cases and preliminary questions raised before the CJEU. In almost 5 years there have been 307 cases decided compared to 470 cases in 39 years from 1970 to 2009. As depicted in the second picture, many new cases are being referred by a number of the Member States which have more recently joined the Union.
The Court of Justice has been alluding to abuse and abusive practices in its rulings for more than 30 years. Whilst the significance of these rulings was unclear for a long time, this has changed in recent years, with abuse of law gaining considerable prominence. In 2000, the development of an abuse test in the judgment of the CJEU in the Emsland-Stärke case played a major role in abuse of law gaining prominence.