George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.
The Court of Justice of the EU (CJEU) has for many years been a crucial player in the tax world. In indirect tax it is the ultimate interpreter of the Principal VAT Directive and in various important ways has upheld the rights of taxpayers under that directive. And in other areas of tax its interpretations of EU rules such as freedom of establishment and state aid have had a major impact on tax law.
One of the prime minister’s ‘red lines’ in her Lancaster House speech at the beginning of this year was that the ‘jurisdiction’ of the CJEU in the UK would end after Brexit. Since then we have seen the publication...
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George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.
The Court of Justice of the EU (CJEU) has for many years been a crucial player in the tax world. In indirect tax it is the ultimate interpreter of the Principal VAT Directive and in various important ways has upheld the rights of taxpayers under that directive. And in other areas of tax its interpretations of EU rules such as freedom of establishment and state aid have had a major impact on tax law.
One of the prime minister’s ‘red lines’ in her Lancaster House speech at the beginning of this year was that the ‘jurisdiction’ of the CJEU in the UK would end after Brexit. Since then we have seen the publication...
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:
