CJEU – Recent Developments in Value Added Tax 2020
1. Aufl. 2022
Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
S. 2481. Introduction: 51 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 of the EU VAT system. It ensures that the VAT Directive and its principles are interpreted and applied in the same way in all EU Member States and that they, as well as EU institutions, comply with the Directive and its principles.
In January 2021, the CJEU entered its 52nd year of VAT case law.
The case law of the CJEU is extremely important. The Court provides taxpayers, Member States, and 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 as 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 not acting correctly.
Figure 1 illustrates the number of cases (preliminary questions and infringement procedures) concerning VAT that were brought before the CJEU in the period from 1970 until 15 March 2021.
Figure 1 – Number of cases...