CJEU – Recent Developments in Value Added Tax 2016
1. Aufl. 2017
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S. 319Trends in the VAT Case Law of the CJEU
Ine Lejeune/Liesbeth Vermeire
1. S. 320Statistics of CJEU Case Law on VAT and High Level Trends
The area of taxation, both international taxation and in VAT, is an evolving field in which conflicting or converging interests between states and taxpayers, play an important role in the shaping of the applicable national rules and it is a field which faces new realities due to economic globalization. The objective of this article is to comment on the major trends in the Court of Justice’s case law in the area of VAT, based on an analysis of the Court’s recent judgments.
1.1. Duration of Proceedings Brought Before the Court
Looking at the statistics on the duration of proceedings, a positive trend can be revealed. The average time taken to deal with a reference for a preliminary ruling in 2015 amounted to 15,3 months, very close to the figure for 2014 (15 months). Having regard to the entire period for which the Court possesses reliable statistical data, the average time taken to deal with references for a preliminary ruling was at its lowest in 2014. The decrease compared with 2013 (16.3 months) confirms moreover a clear trend since 2005.