- The UK will cut certain links to EU VAT derived legislation from 1 January 2024.
- The Retained EU Law Act 2023 will end the UK’s reliance on EU case law and general principles of EU law.
- The UK courts will have more freedom to deviate from retained ECJ case law.
- Past decisions that relied on EU law principles may no longer be binding on tax tribunals.
- Examples of ECJ VAT cases affected by the Act include HMRC v Axa UK plc and European Commission v Grand Duchy of Luxembourg.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
