Andrew Macnab Monckton Chambers considers the basic principles of direct effect and supremacy of community law and how they apply in the VAT field
VAT is derived from European legislation (primarily the Sixth Directive1). Traders can derive directly effective rights and remedies from directives and general Community law (the doctrine of direct effect) which VAT Tribunals and higher courts must protect at the expense of domestic law (the doctrine of supremacy). This article considers the limits of those doctrines and some consequences of asserting a directly effective right.
Direct effect
Only directly effective rights may take precedence over domestic provisions. In the VAT context the conditions that must be satisfied before a trader can rely...
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Andrew Macnab Monckton Chambers considers the basic principles of direct effect and supremacy of community law and how they apply in the VAT field
VAT is derived from European legislation (primarily the Sixth Directive1). Traders can derive directly effective rights and remedies from directives and general Community law (the doctrine of direct effect) which VAT Tribunals and higher courts must protect at the expense of domestic law (the doctrine of supremacy). This article considers the limits of those doctrines and some consequences of asserting a directly effective right.
Direct effect
Only directly effective rights may take precedence over domestic provisions. In the VAT context the conditions that must be satisfied before a trader can rely...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
