CJEU – Recent Developments in Value Added Tax 2020
1. Aufl. 2022
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S. 274I would like first to thank Ine Lejeune for her very interesting presentation: to know which direction the case law is going in, it is indeed first of all important to know where we are coming from.
My intervention will be divided into two parts:
I shall begin with a complement to the statistical presentation of Ine Lejeune; and
I shall try to sketch an evolution in the case law since our last conference of 2020, if any.
1. Statistics since the 2020 conference
Since our last conference in Vienna, the number of decided VAT cases is impressive: 56, including 53 preliminary references and 3 infringement procedures. According to the figures of the last annual report of the Court that is available, there were in 2019, out of 528 preliminary references decided by the Court, 50 in the field of VAT, that is to say almost 10% of the total… about only one Directive. VAT is the second most important matter, which is the object of preliminary references, among the 50 listed in the annual report
Of course, the case law of the Court depends on the questions referred or the initiatives of the Commission for the infringement procedures. A new trend or a new direction cannot be taken without questions ra...