ECJ - Recent Developments in Value Added Tax
1. Aufl. 2014
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S. 362The European Court of Justice (“CJEU”) has increasingly been tasked with filling a legislative and interpretive gap in the field of Value Added Tax. A knowledge of both domestic and EU VAT legislation, no matter how deep, is no longer sufficient to be able to correctly apply VAT throughout the European Union – the ever-growing bank of CJEU precedent is a vital 3rd plank.
As a result, publications such as this are essential reading for anyone wishing to truly understand the theoretical and practical application of VAT in the European Union. I commend the European Commission and the Institute for Austrian and International Tax Law for publishing this book, together with each of the contributors for their expertise and insight.
Having had the pleasure of participating in the conference in Vienna in December 2013 which discussed each of the papers presented in this book, it caused me to reflect on the role which the ECJ has been playing in relation to VAT and what messages it is sending us.
I. Harmonization – what harmonization?
There is a common misconception amongst non-VAT practitioners that VAT is the model for harmonization of taxation within the European Union. While this is a tem...