Taxation and customs union

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 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.

 

Direct taxation

This is the latest list (31/03/2017) of Court cases in the field of, or of particular interest for, direct taxation.

 

Indirect taxation

As regards VAT, this document provides a chronological list of cases. The list has been updated to 31 December 2015.

On car taxation, an explanatory text assesses the impact of European Court of Justice case law in the field of car registration tax. The latest list of court cases concerning car taxation is also provided.

As regards excise duties, this document provides a chronological list of cases. The list has been updated to 28 January 2016.

In addition, a similar list is available on capital duties, updated to 31 December 2015.

Details of cases can be obtained from the European Court of Justice Website.

 

Customs

This is the latest list of Court cases, updated to 31 December 2014, in the area of customs :

Cases 2015

Cases 2010-2014

Cases 1995-2009

Cases 1989-1995

Cases 1961-1988

Find and consult case law from the EU Court of Justice

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.