Do we need to reconsider the relationship between UK courts and the CJEU, asks Graham Elliott
As has been reported the Supreme Court delivered a judgment in March in respect of Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK) in which by 3:2 majority it decided that the taxpayer could reclaim all VAT associated with the Nectar loyalty scheme. The dissenting judges said that this was a challenge to the CJEU’s prior decision that the component of VAT relating to goods provided under the scheme could not be reclaimed. The majority judges decided that the facts given to the CJEU had misled it and that a reference should not have been made on what was an established point of law.
They also thought that notwithstanding the ostensible contradiction between...
