CJEU - Recent Developments in Value Added Tax 2023

S. 2731. Introduction: 54 years of VAT case law

In January 2024, the CJEU entered its 54th year of VAT case law.

The CJEU’s case law is fundamental. The court provides taxpayers, Member States, and the European Commission guidance on interpreting the VAT Directive. Judges in the Member States’ national courts who are uncertain about how to apply or interpret it often refer cases at the taxpayers’ request. Additionally, the European Commission, in its role as the guardian of the correct application/interpretation of EU law, also refers cases to the CJEU when it believes that Member States infringe the EU VAT Directive (Arts. 17 TEU and 258 TFEU).

Figure 1 - Number of cases decided per decade (1970 - 31 December 2023) [© 2024 Ine Lejeune bv. All rights reserved.]

Figure 1 illustrates the number of cases (preliminary questions and infringement procedures) concerning VAT brought before the CJEU from 1970 until 31 December 2023.

Since 1970, 1,191 cases have been referred to the CJEU of which 59 were pending on 1 January 2024, and 37 cases were withdrawn. In 54 years, the CJEU ruled on 1,095 VAT cases of which 149 were infringement procedures, and 946 were referrals made by Member States’ judges.

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