Tomasz Michalik partner, head of the VAT team at MDDP

In European Union Value Added Tax (EU VAT), the focus of interest in cases of doubt consistently centers on the rulings of the European Court of Justice (CJEU). This is underlined by the recently compiled study, CJEU CASE LAW ON VAT: Overview of the most important judgments 2022-23, crafted by ETL GLOBAL Member in Poland, MDDP.

The CJEU’s role is crucial, ensuring a unified interpretation of EU law and compelling Member States to adhere to these standards in the context of the EU VAT Directive. VAT, as a harmonised tax, demands coherence in interpretation, allowing for localised variations in non-essential aspects.

The study underscores the CJEU’s role in steering the Member States within the boundaries of EU regulations, often adopting a creative approach in interpreting Directive 2006/112. This Directive, fundamental to EU VAT, is analysed through the lens of fundamental principles and values, including insights from the EU Charter of Fundamental Rights.

Demonstrating the court’s influence, the study highlights the CJEU’s hand in shaping key constructs within EU VAT, such as composite supplies, fixed establishments, and the VAT abuse framework. It emphasises the importance of tracking and understanding these judicial decisions.

In the context of an evolving EU VAT case law, the study invites readers to explore a discussion on recent CJEU rulings, essential for entrepreneurs. Beyond the judgments, the study encourages an examination from the Advocates General’ perspectives, providing a comprehensive understanding of the dynamic EU VAT system. In this sense, the study promises to be a valuable resource of insights into the foundations, applications, and interpretations that define EU VAT.

Download the full CJEU CASE LAW ON VAT by MDDP here.

ETL GLOBAL

Follow & Subscribe

SEARCH THIS BLOG

OTHER POSTS YOU CAN’T MISS

Live & Work Remotely in Spain: The Beckham Law Explained by ETL Nexum

Live & Work Remotely in Spain: The Beckham Law Explained by ETL Nexum

For highly skilled professionals and entrepreneurs, the Beckham Law unlocks an opportunity for Spanish residency with reduced tax burdens. Officially known as Royal Decree 687/2005, this program attracts many due to its favorable tax structure. However, understanding...

EU Transfer Pricing Directive: Harmonising Regulations

EU Transfer Pricing Directive: Harmonising Regulations

On 12 September 2023, the European Commission released a proposal for The EU Transfer Pricing Directive (TP Directive), which seeks to guarantee that all Member States implement consistent transfer pricing legislation and procedures for overseeing transfer pricing and...

ETL GLOBAL

Subscribe to ETL GLOBAL's Newsletter

Sign up to receive weekly news of ETL GLOBAL.

You have successfully subscribed

ETL GLOBAL

Subscribe to ETL GLOBAL's Newsletter

Sign up to receive weekly news of ETL GLOBAL.

You have successfully subscribed

ETL GLOBAL

Subscribe to ETL GLOBAL's Newsletter

Sign up to receive weekly news of ETL GLOBAL.

You have successfully subscribed