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Can we still rely on EU?
Key points
- Through the European Communities Act 1972 the UK parliament gave effect to the concept of supremacy of EU law in the UK.
- Accordingly UK VAT law had to be interpreted and applied in conformity with EU directives regulations and CJEU case law.
- The EU Withdrawal Act 2018 ensured the continuing availability and enforceability of such EU-law rights as were recognised pre-Brexit. Pre-Brexit CJEU judgments also remained binding.
- From 1 January 2024 the Revocation Act removed all retained EU law rights and obligations and abolished the supremacy of EU law. CJEU judgments continue to be binding.
- To ensure the stability of the VAT and excise regimes the Finance Bill 2023-24 clause 28 contains measures to carve out VAT from some regulations made by the Revocation Act.
- To the extent that it is possible to interpret parts of the VAT Act 1994...
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