Commentary

V1.291 Court of Justice of the European Union (CJEU)

Part V1 General principles and rates of tax

V1.291 Court of Justice of the European Union (CJEU)

V1.291 Court of Justice of the European Union (CJEU)

The CJEU (formerly the European Court of Justice, or ECJ) is located in Luxembourg. Its judicial personnel comprise a judge from each of the member states and eight advocates-general1. The judges either sit as a full court or in a chamber comprising three or five judges, or a Grand Chamber comprising 15 judges and it is they who decide cases2. The court is assisted by an advocate-general, whose function is to advise the Court how it should decide the case before it. The Court makes a single decision—unlike English and Scottish practice where judges deliver individual judgments. Parties to proceedings in the Court are governed by Rules of Procedure3.

Jurisdiction of the CJEU

The Court's jurisdiction is defined in the Community treaties4, and unlike the English High Court it has no supervisory jurisdiction. Furthermore, it has jurisdiction to interpret directives only as regards their application in a new member state with effect from the date of that state's accession to the

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