Preserving the Rule of Law in the Interpretation and Application of Union Law by the Member States Through CJEU Jurisprudence: The Case of VAT

Key Points

• CJEU jurisprudence influences the interpretation of union law, impacting member states' legal frameworks.
• Key findings indicate critical aspects of VAT application across different member states, emphasizing uniformity.
• The analysis focuses on legal interpretation nuances, reflecting diverse approaches by different member states.
• This review may enable better alignment between member states' practices and CJEU’s expectations on union law.