Second Round-Table on VAT

On 27 February 2026, the General Court hosted the “Second Round-Table on VAT” seminar, bringing together Members of the General Court and guest judges from across the EU for an in-depth exchange on key issues relating to value added tax at EU level.

This initiative began in 2025 following the transfer of jurisdiction to hear references for preliminary rulings in the field of VAT to the General Court.

16 Members of the General Court, including President Marc van der Woude and Vice-President Savvas Papasavvas, participated in the seminar, alongside six national judges from Germany, Spain, France, Luxembourg, Austria and Romania.

Following an opening address by Mr van der Woude, the day was dedicated to a series of working sessions covering

  • general principles specific to VAT
  • a review of the case-law of the General Court
  • VAT and the allocation of competences between the General Court and national courts, between the interpretation of the law and its application at national level

The seminar provided an opportunity for participants to engage in detailed discussions, share experiences and reflect on the evolving judicial framework shaping VAT across the EU. It forms part of a number of events organised throughout the year which help to foster close relations with all levels of the national judiciary throughout the EU and to encourage dialogue between national and EU courts.

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