- UK VAT and excise law still interpreted in line with EU VAT law
- HMRC confirms that UK legislation should continue to be interpreted as EU law three years after Brexit
- ‘Direct effect’ of EU law has been removed, affecting sectors like fund management and financial intermediation
- Supremacy of EU law ended by Brexit Retained EU Law (Revocation and Reform) Act
- Principle of consistent interpretation continues to apply in interpreting VAT and excise legislation
- Amendments to European Union (Withdrawal) Act 2018 apply to VAT and excise legislation as well
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.
