Global Tax 50 2014: ECJ Translators

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Global Tax 50 2014: ECJ Translators

Translation service providers

 ECJ Translators

ECJ Translators is a new entry this year

The role of a translator, even one at the European Court of Justice, is surely administrative, organisational and secretarial. A typical translation service involves taking the words put together by one person, organisation or body, and using language skills to make them accessible to a wider audience.

The meaning of those words does not change; the people they can reach does.

But this was not the case this year after the ECJ's judgement in Skandia, published in September, concerning the VAT treatment of cross-border supplies of services from a company headquarters to a branch, and how this differs when VAT groups come into play.

Confusion and concern about the implications of the ruling for various EU member states arose when it became clear there were slight discrepancies in the meaning of different translations of the verdict, which was originally given in Swedish.

The question that led to such controversy was whether the Swedish judgement should be translated to read "as" or "insofar as". The seemingly minor difference in terms would lead to drastically different outcomes. An "as" interpretation would suggest that countries with different grouping rules from Sweden would have to change their legislation, which would broaden the scope of the judgement's impact on national tax regimes dramatically.

It should be pointed out that the translators at the ECJ do a stellar job providing a service that largely goes unrecognised and is taken for granted. Unfortunately, it takes an instance like this to bring those efforts to the fore.

The Global Tax 50 2014

View the full list and introduction

Gold tier (ranked in order of influence)

1. Jean-Claude Juncker  2. Pascal Saint-Amans  3. Donato Raponi  4. ICIJ  5. Jacob Lew  6. George Osborne  7. Jun Wang  8. Inverting pharmaceuticals  9. Rished Bade  10. Will Morris


Silver tier (in alphabetic order)

Joaquín AlmuniaAppleJustice Patrick BoyleCTPAJoe HockeyIMFArun JaitleyMarius KohlTizhong LiaoKosie LouwPierre MoscoviciMichael NoonanWolfgang SchäubleAlgirdas ŠemetaRobert Stack


Bronze tier (in alphabetic order)

Shinzo AbeAlberto ArenasPiet BattiauMonica BhatiaBitcoinBonoWarren BuffettECJ TranslatorsEurodadHungarian protestorsIndian Special Investigation Team (SIT)Chris JordanArmando Lara YaffarMcKessonPatrick OdierOECD printing facilitiesPier Carlo PadoanMariano RajoyNajib RazakAlex SalmondSkandiaTax Justice NetworkEdward TroupMargrethe VestagerHeinz Zourek

more across site & shared bottom lb ros

More from across our site

Using tax to enhance its standing as a funds location is behind Luxembourg’s measures aimed at clarifying ATAD 2 and making its carried interest regime more attractive
Encompassing everything from international scandals to seismic political events, it’s a privilege to cover the intriguing world of tax
In his newly created role, current SSA commissioner Bisignano will oversee all day-to-day IRS operations; in other news, Ryan has made its second acquisition in two weeks
In the age of borderless commerce, money flows faster than regulation. While digital platforms cross oceans in milliseconds, tax authorities often lag. Indonesia has decided it can wait no longer
The tariffs are disrupting global supply chains and creating a lot of uncertainty, tax expert Miguel Medeiros told ITR’s European Transfer Pricing Forum
Corporate counsel should combine deep technical knowledge with strategic dynamism, says Agarwal, winner of ITR’s EMEA In-house Indirect Tax Leader of the Year award
Luxembourg’s reform agenda continues at pace in 2025, with targeted measures for start-ups and alternative investment funds
Veteran Elizabeth Arrendale will lead the new advisory practice, which will support clients with M&A tax structuring, post-deal integration, and more
MAP cases keep increasing, and cases closed aren’t keeping pace with the number started, the OECD’s Sriram Govind also told an ITR summit
Nobody likes paperwork or paying money, but the assertion that legal accreditation doesn’t offer value to firms and clients alike is false
Gift this article