Positive Outcome for Businesses of Recent VAT Cases from the Court of Justice of the European Union

• Autores: Samuel Cazes
• Localización: Intertax, ISSN 0165-2826, Vol. 48, Nº. 10, 2020, págs. 934-937
• Idioma: inglés
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• Resumen

  • The Court of Justice of the European Union (the ‘Court’) (formerly known as the European Court of Justice (ECJ) until December 2009, the date of entry into force of the Lisbon Treaty) ensures the application of Union law and the uniformity of its interpretation on the territory of the European Union. National courts can request that the court to clarify a point concerning the interpretation of European Union law. In this context, it is the responsibility of the court (See Article 267 of the Treaty on the Functioning of the European Union). to provide the referring court an effective answer that enables it to settle the dispute in the referred question and, when appropriate, to reformulate the question put before it (CJEU 25 July 2018, Case C-632/16, Dyson, ECLI:EU:C:2018:599). The court’s response takes the form of a judgment or an order binding the national court to which it is addressed as well as the other national courts sharing an identical situation. Every year, the court receives an ever-increasing number of VAT cases on various subjects. The purpose of this article is to review the positive outcome of recent VAT cases in the past nine months.