The Retained (EU) Law (Revocation and Reform) Bill sends an unambiguous message of Parliament placing greater reliance on the UK’s domestic enactments and interpretations, while removing EU law from the UK’s statute books and case-law. The author explores which impact this would have on VAT as a field of law which relies heavily on retained EU law and critically examines the risks which such a measure could entail.
Source Fabian Barth
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