CJEU – Recent Developments in Value Added Tax 2018
1. Aufl. 2019
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S. 293CJEU Case law on VAT: Statistics on Case Law and High Level Trends
Ine Lejeune/Liesbeth Vermeire
1. S. 294Introduction: Increase in VAT Cases before the Court of Justice of the European Union
The CJEU plays a key role in the development of VAT case law and the development of the EU VAT system. It ensures that the VAT Directive and the principles are interpreted and applied in the same way in all EU Member States and that all EU-countries as well as EU Institutions comply with the VAT Directive and its principles.
The graph below (Fig. 1) illustrates the number of cases (prejudicial questions and infringement procedures) on VAT brought before the CJEU in the period from 1970 until 31 December 2018.
Fig. 1: CJEU Cases (prejudicial questions and infringement procedures) throughout the years (1970-31 December 2018) © 2019 PwC Legal cvba. All rights reserved. In this document.
There have been significantly more cases on VAT before the CJEU in the last 20 years (i.e. from the year 2000). In the last 9 years, i.e. from 2010 to 2018, there were 384 cases compared to 470 cases in the previous 40 years, i.e. from 1970 to 2009.
The steepest increase in the number of VAT cases occurred in the last 9 years ...