In this issue of the International VAT Monitor we present the Judgments of the European Court of Justice in VAT cases delivered between 1 September 2000 and 31 August 2001 and of VAT cases pending before the Court, as is traditionally done each year in the fifth issue. In the journal you will find an overview of all cases as well as the statements and conclusions of the Advocate Generals' Opinions in the pending cases. By way of experiment, this year the Judgments are included in a separate annex to the journal.