The guiding framework and the methods of interpretation of the VAT provisions at national and European levels are different depending on who is applying them and on the type of rule. The ECJ should apply a strict methodology when interpreting EU VAT rules based on their wording, context, purpose and origin, with the objective to not encroach upon the prerogatives of the legislator and to guarantee the coherence of the legal system. In this article the author argues that a fading memory of the European Treaties’ objectives and a limited use of accessible online historical archives contribute to the complexity of the understanding and application of the EU VAT system.