The Court of Justice of the European Union (CJEU) announced that jurisdiction is to be conferred on the General Court of the European Union (the “General Court”) to hear and determine questions referred for a preliminary ruling in six specific areas as from 1 October 2024. The implementation of the transfer from the CJEU to the General Court is one element of the extension of the reform of the judicial framework of the EU, intended to reduce the workload of the CJEU in the area of preliminary rulings. The General Court will have jurisdiction to rule on requests for a preliminary ruling that fall exclusively within one or more of the following six specific areas: the common system of VAT, excise duties, the customs code, the tariff classification of goods under the combined nomenclature, compensation and assistance to passengers in the event of denied boarding or of delay or cancelation of transport services, and the system for greenhouse gas emission allowance trading.
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
