An overview of the judgments of the European Court of Justice (ECJ) in VAT cases delivered in the preceding 12 months and of the cases pending before the ECJ on 31 August 2006. The overview has been reduced to a list of judgments and pending cases, together with further information on the pending cases in the form of the questions or issues referred to the ECJ and, if available, the conclusions of the Advocate General who delivered an Opinion in respect of those cases.