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 2001 and 31 August 2002 and of VAT cases pending before the Court, as is traditionally done in the fifth issue each year. In the journal you will find an overview of all pending cases and, in addition, the statements and conclusions of the Advocate Generals' Opinions relating to these cases. The ECJ judgments are included in a separate annex to the journal.