- 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 of goods, compensation and assistance for transport passengers, and greenhouse gas emission trading system.
- 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 it is governed by Directive 2006/112/EC at the EU level.
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.
