The UK Supreme Court discussed the European Union (Withdrawal) Act 2018 in Lipton v BA Cityflyer. Here are the main points from the majority’s opinion:
1. Domestic courts can depart from CJEU case-law even for pre-Brexit actions.
2. Post-Brexit CJEU case-law cannot overrule pre-Brexit case-law, which must be disposed of by a Senior Court if necessary.
3. The legislation applicable is the one in force at the time of the transaction, with no retrospective effect.
4. No directly effective directive rights exist unless expressly recognized pre-Brexit.
5. The UK-EU TCA does not automatically modify domestic enactments.
Source Fabian Barth
Latest Posts in "United Kingdom"
- Isle of Wight NHS Trust vs HMRC: VAT Exemption Dispute on Locum Medical Practitioners
- HMRC Guidance: How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)
- Supreme Court Decision Mandates Prudential to Pay VAT on £9.3 Million Success Fees
- UK Supreme Court Rules on VAT Grouping and Time of Supply in Prudential Case
- High Court Rules in Favor of Hotelbeds UK on Input Tax Recovery Without VAT Invoices