Time for a Single Market EU VAT System Implemented by All Member States with Access to VAT Justice for All

In this Column, the author explains that taxpayers do not have direct access to the ECJ and that they can only challenge the Member States’ implementation of the VAT Directive indirectly before their national courts. The author considers that several changes are needed to prevent VAT disputes and to guarantee the “unpaid tax collectors” their fundamental right to judicial enforcement of the rule of law.