V1.292 General Court Of The Court Of Justice Of The European Union

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Commentary

Part V1 General principles and rates of tax

The General Court is established under the Treaty on European Union arts 13 and 19. It forms part of the Court of Justice of the European Union.

The Court consists of 27 judges, one of whom acts as President¹. The Court sits in chambers of three or five judges².

The jurisdiction of the General Court is more limited than that of the European Court of Justice. The General Court exercises at first instance the jurisdiction

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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