CJEU - Recent Developments in Value Added Tax 2024

S. 2351. Introduction

There are certain topics in VAT for which the interpretation of the Court of Justice is particularly relevant as it is essential for guaranteeing that national VAT regulations respect the core principles of VAT and tax functioning. The insufficient detail for formulating the right to adjust the taxable amount in cases of cancellation, refusal, or non-payment under Art. 90 of the VAT Directive causes national courts to frequently refer questions to the CJEU to request clarification on whether their domestic rules respect the core principles of that right. Furthermore, the limitation of the scope of the derogation in the second paragraph of that provision made by the CJEU also creates uncertainty among national courts.

Recently, the Court of Justice has addressed different preliminary rulings in which it was asked about the limitations and requirements that can be applied to this right. In the Consortium Remi Group judgment, the CJEU delved into the possibility of applying a limitation period to its exercise. Furthermore, the CJEU had to develop its legal reasoning regarding the correction of some formal requirements that had previously been partially addressed in its c...