Publisher Citation: [2009] All ER (D) 33 (Sep)
Court: Court of Justice of the European Communities (Second Chamber)
Judge:

Judges Timmermans (President of Chamber), Schiemann (Rapporteur), Kuris, Bay Larsen and Toader
Judgment Dates: 3 September 2009

Catchwords

European Community - Value added tax - Invoice - Primacy of Community law - Provision of national law laying down principle of res judicata - Whether Community law precluding application of national law.

The Case

European Community Value added tax. The Court of Justice of the European Communities gave a preliminary ruling concerning the application of the principle of res judicata in legal proceedings relating to value added tax notices addressed to the defendant for the tax years 1988 to 1991.

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