The Role of International Agreements in EU VAT Litigation: Resolving Cross-Border Disputes

• VAT issues are a common source of tax litigation in many European countries
• Cross-border VAT litigation can arise due to differences in VAT systems between countries
• Multiple impositions of VAT can harm international trade and burden businesses
• International agreements can be used to appeal multiple impositions of VAT
• Businesses must determine the jurisdiction in which to assert arguments based on international agreements
• The CJEU only has jurisdiction to interpret EU law
• Determining the relevant competence basis for international agreements can be complex
• Cross-border VAT disputes are becoming more common due to globalization
• Businesses need to assess jurisdiction in order to determine their litigation strategy.

Source: riskandcompliance.freshfields.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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