Presents the judgments of the European Court of Justice, in VAT cases, delivered between 1 September 2004 and 31 August 2005, together with details of VAT cases pending before the ECJ on 31 August 2005, an overview of all decided and pending cases and, in addition, the announcements and conclusions of the Advocates General relating to the pending cases. The texts of the ECJ judgments are included in a separate annex to this issue.