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EU General Court to Handle VAT Preliminary Rulings Following Statute Amendment

A significant amendment to the Statute of the Court of Justice of the European Union entered into force on Sunday 1 September. The amendment provides for a transfer, applicable from 1 October 2024, from the Court of Justice to the General Court of part of the jurisdiction to give preliminary rulings.

The transfer concerns six specific areas: the common system of VAT; excise duties; the Customs Code; the tariff classification of goods; compensation and assistance to passengers in the event of denied boarding or of delay or cancellation of transport services; and the system for greenhouse gas emission allowance trading.

Source: etaf.tax

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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