Asymmetrically Relying on the EU VAT Directive – Is VAT a Picnic?

In the ECJ decisions in MDDP and GMAC, the Court has dealt with the question of windfall gains due to the asymmetrical direct application of the EU VAT Directive and domestic law. In this article, the author looks further at the interaction of the direct applicability of the EU VAT Directive’s provisions and the selective application of domestic rules.