European Union – Value added tax. The Court of Justice of the European Union held that arts 1(2) and 2(1)(c) of Council Directive (EC) 2006/112/EC, in the light of the right to an effective remedy and the principle of equality of arms, under art 47 of the Charter of Fundamental Rights of the European Union, had not revealed anything that might affect their validity insofar as provisions in Belgian national law that imposed VAT on services supplied by lawyers to clients who did not qualify for legal aid under a national legal aid scheme.