ECJ VAT cases

Original price was: 25 €.Current price is: 20 €.

“Court of Justice of the European Union” is consistently abbreviated as “ECJ”, “Advocate General” as “AG”, and “value added tax” as “VAT”. “Sixth Directive” refers to “Sixth Council Directive 77/388/ EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes – Common system of VAT: uniform basis of assessment, and “VAT Directive” or “Directive 2006/112” refers to “Council Directive 2006/112/EC of 28 November 2006 on the common system of VAT”.

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Following the entry into force of the Treaty of Lisbon, on 1 December 2009, the term “Community” has been replaced by “European Union”, unless that term forms part of legally defined concepts, such as in “intra-Community acquisition”