EC Tax Review
Volume 33, Issue 3 (2024) pp. 136 – 139

https://doi.org/10.54648/ecta2024016

Abstract

From 24 to 26 January 2024 the annual Conference on ‘Recent VAT Case Law of the Court of Justice of the European Union’, organized by the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business, was held in Vienna. There, the most important pending and decided cases of the CJEU in the area of VAT of the past year as well as more general developments like the planned reform to delegate jurisdiction on VAT cases from the CJEU to the General Court (Council of the European Union, Amendment to Protocol No 3 on the Statute of the Court of Justice of the European Union, File 15936/ 22, 12 December 2022, data.consilium.europa.eu/doc/document/ST-15936-2022-INIT/en/pdf; European Parliament, Amending the Statute of the Court of Justice of the EU: Reform of the preliminary reference procedure, Briefing 7 February 2024) were discussed by an international group of experts in the field. This report reviews the key statements from its concluding session, which addressed focal trends and developments in European jurisprudence with respect to VAT law (chaired by Prof. Karoline Spies, the discussion was held by Ine Lejeune, Prof. David Hummel, Dr Thomas Ecker and Prof. Ad van Doesum).

Extract

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