Conference Reports: The Transfer of VAT Cases to the General Court: Early Experiences, Statistics and Challenges (CJEU VAT Conference 2026)

Abstract

Abstract

This report summarizes discussions from the 2026 Vienna conference on recent VAT case law of the CJEU, with a particular focus on the transfer of VAT preliminary ruling jurisdiction from the CJ to the GC. Judges, practitioners, academics, and tax experts assessed the functioning of the reform, case allocation mechanisms, procedural developments, and emerging trends in VAT litigation. The conference highlighted the GC’s new organizational structure, the role of the ‘one-stop shop’ in allocating cases, and the distinction between transferred VAT matters and cases raising independent questions of primary EU law or fundamental rights, which remain within the CJ’s jurisdiction. Statistical data indicated a stable volume of VAT litigation and encouragingly short average proceedings before the GC. Participants generally agreed that the transition has been smooth, with no apparent decline in the quality of references from national courts. Nevertheless, concerns were raised regarding the need to ensure coherence and consistency between the CJ and GC, particularly through internal coordination mechanisms and the review procedure. The discussions also emphasized the importance of proportionality, neutrality, legal certainty, and predictability for taxpayers. Overall, the reform shows promising early results, although its long-term impact remains too early to be assessed conclusively.