ECJ - Recent Developments in Value Added Tax

Preface

The Court of Justice of the European Union is a driving force in the field of European Union indirect taxation. As the importance of VAT as a revenue source continues to surge, it is increasingly valuable and important for business practitioners, government representatives and academics alike to have a forum for the careful analysis and exchange of views on indirect taxation cases pending at the CJEU.

On December 16-18, the Institute for Austrian and International Tax Law of WU (Vienna University of Economics and Business) in collaboration with the Taxation and Customs Union Directorate of the European Commission, hosted a Conference: Court of Justice of the European Union: Recent VAT Case Law. This was the first time the Institute had hosted a conference on Recent VAT Case law. The conference was a resounding success and brought together leading academics, judges, government representatives and business representatives from all over Europe and as far as Australia. The cases presented and issues raised at the conference are published in this book.

We want to thank the Taxation and Customs Union Directorate of the European Commission for approaching us to organize this event to...