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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 (08/08/2014) of Court cases in the field of, or of particular interest for, direct taxationpdf(642 kB) Choose translations of the previous link  .

 

Indirect taxation

As regards VAT, this documentpdf(333 kB) Choose translations of the previous link  provides a chronological list of cases. The list has been updated to 19 December 2012.

On car taxation, an explanatory textpdf(15 kB) Choose translations of the previous link  assesses the impact of European Court of Justice case law in the field of car registration tax. The latest  listpdf(211 kB) Choose translations of the previous link  of court cases concerning car taxation is also provided.

In addition, two lists of excise duties cases are available, one for alcoholpdf(21 kB) Choose translations of the previous link  , updated to 6 January 2012 and the other for tobacco productspdf(24 kB) Choose translations of the previous link  , 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 1st May 2014, in the area of customs :

Cases 2010-2014pdf(463 kB) Choose translations of the previous link 

Cases 1995-2009pdf(892 kB) Choose translations of the previous link 

Cases 1989-1995pdf(307 kB) Choose translations of the previous link 

Cases 1961-1988pdf(720 kB) Choose translations of the previous link 

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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.