- Starting from October 1, 2024, questions regarding VAT, excise duties, and customs duties will be transferred from the jurisdiction of the Court of Justice to the European Union Tribunal.
- The EU Regulation of April 11, 2019, amends the statute of the EU Court of Justice to make the Union Tribunal competent for cases related to certain matters.
- The Union Tribunal will handle cases related to VAT, excise duties, customs code, tariff classification, compensation for transport services, and greenhouse gas emission trading.
- The new competencies of the Union Tribunal will be effective for pending cases as of October 1, 2024.
- The Court of Justice of the EU is frequently consulted for the interpretation of VAT regulations, as seen in recent cases involving Italy.
Source: eutekne.info
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.
Latest Posts in "European Union"
- CJEU Confirms TP Adjustments as VAT-Applicable Services, Requires Supporting Documentation
- ECJ Rules Compensation Payments in Transfer Pricing as Taxable Supply for VAT Purposes
- Court of Justice Rules on VAT for Intra-Group Services and Evidence Requirements for Deductions
- ECJ Rules Non-Transactional Profit Adjustments by Principal Are VAT-Applicable Services in Arcomet Case
- Understanding VAT Implications on Transfer Pricing: Insights from Arcomet Case C-726/23