CJEU - Recent Developments in Value Added Tax 2024

S. 3251. Introduction: 55 years of VAT case law

The CJEU ended its 55th year of VAT case law in December 2024. This case law is fundamental as it 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, as the guardian of the correct application and interpretation of EU law, also refers cases to the CJEU when it believes that Member States are infringing the EU VAT Directive (Articles 17 TEU and 258 TFEU).

Figure 1 - Number of cases decided per decade (1970 - 31 December 2024 [© 2025 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 2024. Since 1970, 1,236 cases have been referred, of which 55 were pending as of 1 January 2025, and 39 cases were withdrawn. In 55 years, the CJEU has ruled on 1,142 VAT cases, of which 149 were infringement procedures and 993 were referrals made by the judges of Member States. In 2024, t...