Has VAT Become Complex because of its Methods of Interpretation ?

The International VAT Monitor (issue 5 vol. 35) addresses the complexities of the EU VAT system and its interpretation methods, highlighting differences in interpretation by various authorities such as Tax Authorities, Taxable Persons, EU Member States, and Judges, due to differing national rules and EU Directives.
The Court of Justice of the European Union (ECJ) must balance the competences of the European Legislature, Member States, and National Courts, adhering to strict reasoning methods and maintaining coherence with the objectives of the European Treaties.
The original objectives of the EU VAT system, aimed at ensuring equality of producers within the internal market and neutrality on pricing mechanisms, have been neglected over time; the article suggests that access to the Historical Archives of the Council and European Commission could help the ECJ align its decisions more closely with the original legislative intent.