CJEU – Recent Developments in Value Added Tax 2019
1. Aufl. 2020
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S. 2701. Introduction: 50 years of VAT Case Law
The Court of Justice of the European Union (“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 a unified way in all EU Member States and that they, as well as EU Institutions, comply with the Directive and its principles.
In January 2020, the CJEU entered its 51st year of VAT case law.
Over the past decades, the case law of the CJEU has become more and more important. The Court provides taxpayers, Member States and even the European Commission with guidance on how to interpret the VAT Directive. Judges in the national courts of Member States, in doubt about how to apply/interpret the VAT Directive, refer cases, often at the request of taxpayers. Additionally, the European Commission – in its role of guardian of the correct application/interpretation of EU law – also refers cases to the CJEU when it is of the opinion that Member States are infringing the EU VAT law.
The graph below (Fig. 1) illustrates the number of cases (preliminary questions and infringement procedures) concerning VAT that were brought before ...