International Cooperation to Avoid Double Taxation in the Field of VAT: Does the Court of Justice Produce a Revolution? - EC Tax Review View International Cooperation to Avoid Double Taxation in the Field of VAT: Does the Court of Justice Produce a Revolution? by Ilse De Troyer - EC Tax Review International Cooperation to Avoid Double Taxation in the Field of VAT: Does the Court of Justice Produce a Revolution? Ilse De Troyer 2016-06-01 25 3 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\ECTA\ECTA2016017.pdf

The EU Court of Justice recently confirmed that EU Member States have a duty to cooperate to help ensure that Value Added Tax (VAT) is correctly assessed. In the Court’s view, this implies that they have to exchange information whenever a request for information may prove expedient, or even necessary for determining where the VAT is due. This judgment deviates from former case law. It may considerably affect the rights of taxable persons facing a double VAT taxation of their transactions. This article provides an overview of (possible) implications of this judgment.  

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