- Importance of ECJ Judgments: ECJ judgments play a crucial role in shaping VAT interpretations that are not explicitly stated in the VAT Directive or national legislation. They provide binding legal precedents across all Member States, influencing how VAT is applied in practice.
- Practical Interpretation in Context: Unlike statutory texts, ECJ rulings offer practical interpretations based on real-life scenarios, allowing VAT advisors to navigate complex issues, such as the treatment of holding companies, more effectively.
- Revisiting ECJ Decisions as Tools for Advisory: VAT practitioners should regularly revisit ECJ case law not merely as theoretical knowledge but as essential tools that inform their advisory practices, enhance their analytical frameworks, and improve the certainty of their VAT-related guidance.
Source Brandon Gatt – Zampa Partners
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