Presents the judgments of the European Court of Justice in VAT cases delivered between 1 September 2003 and 31 August 2004 and of VAT cases pending before the ECJ on 31 August 2004. An overview of all decided and pending cases and, in addition, the announcements and conclusions of the Advocates General relating to the pending cases. Texts of the ECJ judgments are included in a separate annex to the journal.