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.