“Being right and getting justice are two different things.” The success or otherwise of appeals and legal remedies does not only depend on substantive law. Procedural and litigation law are also of crucial importance. The following recent decisions could prove to be of critical significance in this respect: Accrual of 6% interest, despite suspension of execution – is it unconstitutional? – referral by the Federal Fiscal Court to the Federal Constitutional Court | Video hearing and broadcasting of hearings – procedural innovations before the ECJ and EGC | No statute of limitations interruption due to a search and seizure order issued by a tax investigator | Continued effect of the waiver of an oral hearing

The ECJ decides on legal issues relating to the application and interpretation of 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 Court of Justice of the EU and change its jurisdiction. In future, the General Court (EGC), rather than the ECJ, will, in principle, make decisions in specific areas, including VAT, customs, excise duties and the tariff classification of goods in the Combined Nomenclature. This will apply to all questions referred for a preliminary ruling from 01.10.2024 onward. It is also provided that, in future, parties' written submissions will be published on the website of the Court of Justice of the EU after cases are closed.