Is VAT a science?

⚖️ EU VAT law is harmonized in theory, but interpretation disputes among Member States, taxpayers, or courts often land at the European Court of Justice (ECJ), which issues binding decisions across the EU.
Advocates General (AGs) provide non-binding but insightful opinions before ECJ rulings, often adding broader policy, historical, and philosophical context — sometimes even humor.
While VAT may seem dry, it’s argued to be a form of applied science—full of hypotheses, testing, and structured analysis, albeit with Excel sheets instead of microscopes.