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.

The taxation of travel services is a long-running issue in ECJ case law. The ECJ’s recent judgment in Dragoram Tour turns German practice on the taxation of travel services on its head.