The opinions of the Advocates General (AGs) at the Court of Justice of the European Union are often surprisingly entertaining. While the Court itself usually sticks to answering the precise legal questions at hand, AGs tend to take a broader view. They happily dive into the technical details, but also explore the social and practical implications of the case. It’s not exactly bedtime reading, but every now and then you stumble across an AG opinion that feels like an essay — complete with bold arguments, sharp observations, and sometimes the legal equivalent of a plot twist.
Of course, an AG’s opinion is not binding — neither for the Court of Justice nor for national courts. Still, their conclusions are often influential, and in many cases, the Court ends up following the AG’s reasoning (more or less — sometimes less). Since 2020, eleven AGs have been appointed for six-year terms. Five of them are nominated by the “big five” member states (Germany, France, Italy, Spain, and Poland), while the other six seats rotate among the remaining countries.
Among these eleven, one is elected as the First Advocate General for a term of three years. The First AG assigns cases to their colleagues (or to themselves, if they feel like it) and has some additional powers regarding the review of General Court cases. In theory, ad hoc AGs can also be appointed for highly specific cases — say, where unusual expertise is needed. In practice, though, this possibility has remained untouched.
Now, let’s be honest: VAT experts always have an opinion. Often a strong one. And quite often, it doesn’t match the view of the AG — or the Court, for that matter. And that’s where things become interesting. If everyone always agreed, life would be very dull. Tax authorities would love it, students would finally have an easier time learning the rules, and companies would spend less energy adapting systems and procedures to every possible exception.
But that would also be against human nature. Disagreement and different perspectives are part of the game. Especially in VAT, which is levied on transactions. Every transaction is unique — yet somehow expected to fit into the same set of rules. Rules that may well have been written with a completely different situation in mind.
And let’s not forget: VAT rules are old. The EU is working hard to modernize them, trying to keep pace with new economic trends and technological wizardry. But the reality is that the rules will always lag behind. Which means that opinions, interpretations, and explanations — not just from AGs, but from VAT specialists everywhere — remain vital.
To close, here’s an opinion from a friend of mine that many readers might recognize (with a wry smile):
“Of all the certainties people desperately crave in life, I find the most reassuring to be the Tax Authorities — who never, ever miss an opportunity to demonstrate what an unprecedentedly amateurish organization they really are.”
Agree? Disagree? Or already drafting your own opinion? Let me know.
