From 1 October, the General Court of the European Union will be responsible for deciding preliminary questions on VAT, Customs and Excise Duties, previously under the Court of Justice. The General Court will have 54 judges (two from each Member State) and will elect Advocates General from among its judges to assist in processing preliminary rulings. The General Court may also constitute itself as an Intermediate Chamber of nine judges for resolving preliminary rulings, a departure from the previous practice of using chambers of three or five judges.
Source PwC
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