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European Court of Justice case law
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 three main areas of indirect taxation, i.e. VAT, car taxation and excise duties. All dates mentioned below refer to the latest available version of the relevant list of cases.
Direct taxation
This is the latest list (6 May 2013) of Court cases in the field of, or of particular interest for, direct taxation
(382 Kb) 
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Indirect taxation
As regards VAT, this document(303 Kb) provides a chronological list of cases. The list has been updated to 19 December 2012.
On car taxation, an explanatory text(15 Kb) assesses the impact of European Court of Justice case law in the field of car registration tax. The latest list(206 Kb) of court cases concerning car taxation is also provided.
In addition, two lists of excise duties cases are available, one for alcohol(21 Kb) , updated to 6 January 2012 and the other for tobacco products(24 Kb) , updated to 5 January 2012.
Details of VAT, car taxation and excise duties cases can be obtained from the European Court of Justice Website.
Customs
This is the latest list of Court cases, updated to 1 April 2013, in the area of customs :
Cases 2010-2013(333 Kb)
Cases 1995-2009(892 Kb)
Cases 1989-1995(307 Kb)
Cases 1961-1988(720 Kb)
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Disclaimer
The lists aim to provide information. The intention is to keep the lists complete and regularly updated. The Commission cannot be held responsible for any mistake or oblivion on these informative lists.