European Union Supply chain, VAT and ECJ case-law, where are we? 16 December 201976 views1 min read Source Francisco Javier Sánchez Gallardo ECJ (European Court of Justice) / General Court Unclarity around 2022 implementation date for freedom to set reduced VAT rates on products and services Referral to European Court of Justice: VAT exemption for the development and brokerage of insurance products