Court of Justice 3 October 2002, C-8/01 (Assurandør-Societetet et v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Although most unusual for a new system of tax, when the Community system of value added tax (hereinafter " VAT" ) was introduced, it succeeded in securing a large degree of support. 2. This support can no doubt be ascribed in part to the manifest shortcomings of most of the outdated fiscal systems which it replaced. 3.