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ECJ Transfers Indirect Tax Case Ruling Jurisdiction to General Court for Specific Areas

  • ECJ divided into Court of Justice and General Court
  • Council of the European Union approved transfer of jurisdiction to General Court in specific areas
  • Areas include common system of VAT, excise duties, customs code, tariff classification, and greenhouse gas emission allowance trading
  • Court of Justice retains jurisdiction for certain cases
  • Changes in jurisdiction will apply to referrals received from 1 October 2024

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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