As of October 2024, a significant reform of the EU judiciary came into effect: From this point on, preliminary rulings submitted to the ECJ in six specific areas – including VAT – will generally no longer be decided by the ECJ, but by the General Court. This judicial reform is based on a request made by the ECJ in December 2022 with a view to reducing the court’s workload.Karoline Spies and Matthias Zaman provide an overview of the procedure following the reform, the composition of the competent chamber(s), and the transitional provisions.
