CJEU - Recent Developments in Value Added Tax 2017
1. Aufl. 2018
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1. S. 364Statistics of CJEU Case Law on VAT and High Level Trends
Through its case law, the Court of Justice of the European Union (“CJEU” or alternatively, the “Court”) ensures the common EU VAT regime is understood in the same way in every EU Member State. In order to do so, the CJEU provides national courts of EU Member States with its interpretation of the EU legislation and therefore plays a key role in the development of VAT, just as in direct taxation and other indirect taxes, like customs and excise taxes.
The objective of this paper is to comment on the major trends in the CJEU’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
The statistics on the duration of proceedings reveal a positive trend: the average time taken to deal with a reference for a preliminary ruling in 2016 amounted to 15 months, which constitutes the shortest duration recorded in more than 30 years. 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 has continued to decrease since 2014. This has been a trend since ...