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How far can interpretation go? The evolving impact of ECJ judgments on VAT

EU VAT law doesn’t stand still—and increasingly, it’s the courts that are shaping its direction.

At the upcoming VAT Forum Annual VAT Summit 2026 in Dubrovnik, Croatia, a dedicated session will take a closer look at recent landmark judgments of the Court of Justice of the European Union (CJEU) and what they mean in practice.

Alexis Tsielepis, Managing Director of Chelco VAT Ltd, will join David Hummel of Friedrich-Alexander University Erlangen-Nuremberg to deliver a sharp analysis of how recent rulings are influencing the interpretation of the VAT Directive.

The discussion will explore a critical question: Is the Court reinforcing established principles—or quietly redefining them?

By examining key decisions, the session will highlight where the CJEU has remained consistent with existing case law and where its reasoning may be subtly expanding—or narrowing—the scope of VAT rules. More importantly, it will translate these developments into practical insights for those navigating the complexities of EU VAT.

Set within a broader programme tackling AI in taxation, ViDA challenges, and the growing intersection between VAT and the digital economy, the summit continues to be a key meeting point for VAT professionals across Europe.

For anyone working with EU VAT, understanding the trajectory of ECJ jurisprudence is no longer optional—it’s essential.

For more information on the Annual VAT Summit and to register, click here.