Information Note on the Impact of the Case Law of the Court of Justice of the European Union on the Legislation of Candidate Countries and Member States of the Union: Using the Example of Value Added Tax Legislation

Abstract. This information note summarises the case law of the Court of Justice of the European Union concerning the interpretation of certain provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and its impact on the national legislation of EU Member States and candidate countries. It highlights the current state of implementation of the relevant provisions of European Union law in Ukrainian legislation, and identifies the prospects for further alignment of national tax legislation with the EU acquis concerning the legal regulation of value added tax.

Keywords: Directive 2006/112/EC, value added tax, Court of Justice of the European Union, implementation of European Union law, tax exemptions, tax rates, tax base, joint and several liability, tax administration

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07/2026