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EU COURT CASES OF PARTICULAR INTEREST FOR DIRECT TAXATION

Ever since it was created, the European Court of Justice has been called on to deliver a huge number of judgments on customs and tax matters.

This wealth of cases has helped to clarify and elaborate the basic principles of the European Union in this area (freedoms safeguarded by the TFEU (Treaty on the Functioning of the European Union) and harmonised implementation of regulations and directives).

This section provides a catalogue of the case law on direct taxation and in the main areas of indirect taxation, i.e. VAT, car taxation, excise duties and capital duties. All dates mentioned below refer to the latest available version of the relevant list of cases.

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