VAT Tribunals: The European Dimension

Article first published in The Tax Journal, 5 March 2007

When I started to think about this article, I expected to be able to comment on how long it had taken for any party to an appeal to the Tribunal to rely on EC law.  I would not have been right. It is certainly true that early VAT decisions of the Tribunal, and of the Courts on appeal, approached the interpretation and application of the legislation as a