CJEU – Recent Developments in Value Added Tax 2016
1. Aufl. 2017
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S. 25Infringement Proceedings before the CJEU in VAT – Rules and Case Law
Gregor Maderbacher
1. S. 26Introduction
Under the Treaties, it is the European Commission’s task to ensure their application and the application of measures adopted by the institutions pursuant to them: “The Commission shall oversee the application of Union law”. If it considers that a Member State has failed to fulfil an obligation under the Treaties – late or incorrect transposition of directives being the most common of such failures – it may, ultimately, bring the matter before the CJEU. Such an action for infringement of union law by a Member State is preceded by a pre-litigation stage, i.e. a letter of formal notice and the issuing of a reasoned opinion, and the vast majority of infringement proceedings are brought to an end at some point during this stage or even before the opening of formal proceedings. The present article, however, focuses on the rules that govern the contentious procedure held before the CJEU, notwithstanding the fact that shortcomings that have occurred at the pre-litigation stage may well become relevant at this point, and it also looks at the effects that the CJEU’s judgments produce.