Reversal of burden of proof allowed under EU law: The Supreme Court ruled that EU VAT law does not regulate the allocation of the burden of proof; this falls within Member States’ procedural autonomy, provided the principles of equivalence...
Recent ECJ and General Court VAT Jurisprudence and Implications for EU Compliance – April 2026
PODCAST: Short version Overview This briefing document provides a detailed review of the key ECJ and General Court VAT rulings, Advocate General (AG) Opinions, and emerging cases published during April 2026. The...





































