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Din păcate, Curtea de Justiție nu oferă o jurisprudență consecventă

The Member States of the European Union are also faced with the problem defining properly the term ‘financial services’. As already mentioned, the definition included in the Directive can be understood in a very broad way. In fact, many Member States are forced to ask the ECJ for clarification. Unfortunately the ECJ does not provide a consistent jurisprudence. Clarification through case law is thus missing.

Marianne Steurer
(VAT and direct tax policy on exemptions în Global Trends in VAT/GST and Direct Taxes, 2015, disponibil aici)

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