Change of Jurisdiction at the European Courts
The European Court of Justice (ECJ) is competent for the areas of VAT, customs and excise duty law. These areas of law are determined by EU law. The ECJ decides on legal issues relating to the application and interpretation of the EU law. National courts can refer questions to the ECJ in the form of a reference for a preliminary ruling. It has now been decided to amend the Statue of the European Court of Justice and change its jurisdiction. In the future, the General Court (EGC) will make decisions in specific areas, including VAT, customs, excise duties and the tariff classification of goods in the Combined Nomenclature. The transfer of jurisdiction concerns requests for preliminary rulings that are submitted from 1 October 2024.