ECJ VAT cases

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Following the entry into force of the Treaty of Lisbon, on 1 December 2009, the term “Community” has been replaced by “European Union”, unless that term forms part of legally defined concepts, such as in “intra-Community acquisition”