CJEU – Recent Developments in Value Added Tax 2017

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

On January 11–13, 2018, 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 began upon the initiative of the Taxation and Customs Union Directorate of the European Commission and was the fifth conference in this series held at the Institute. 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 the issues raised at the conference are published in this book.

We are very grateful to the authors who not only delivered impressive presentations and articles but also committe...