Comments on ECJ C-355/22: Wwhether national law allows limitation of effect of previous court judgment

• In June 2019, the European Court ruled that Belgian domestic law was not compatible with EU law in relation to the application of exemption to practitioners of medical or paramedical professions.
• The Belgian Tax Authority amended its treatment to widen the exemption, but this was limited a few months later and could not be applied retrospectively.
• The European Court has now ruled that national provisions cannot be used to maintain effects of national law that are incompatible with the VAT Directive.
• Only in exceptional circumstances can a restriction on the effects of a judgment be allowed, on the basis of overriding considerations of legal certainty.
• The difficulty in refunding overpaid VAT and budgetary problems are not sufficient reasons to establish overriding considerations of legal certainty.

Source KPMG

See also

• C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of national law that it has deemed incompatible with the Directive

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