Transfer of Competence: ECJ to EGC for VAT, Customs, and Excise Duty Law Preliminary Rulings

• The European Court of Justice (ECJ) plays a central role in areas of VAT, customs, and excise duty law under EU law
• National courts are bound by the ECJ’s interpretation of the law
• A significant amendment to the Statute of the Court of Justice of the EU will transfer jurisdiction for preliminary ruling procedures to the General Court (EGC) in specific areas such as VAT, excise duties, Customs Code, and tariff classification of goods
• The reform aims to reduce the burden on the ECJ and allow it to focus on its constitutional and supreme court tasks
• Requests for preliminary rulings submitted after 1 October 2024 will be handled by the EGC, while the ECJ will continue to deal with requests involving primary law, public international law, general principles of Union law, or the Charter of Fundamental Rights
• The President of the ECJ will decide whether to refer a case to the EGC after a preliminary analysis and consultation with relevant officials

Source: kmlz.de

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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