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EU Law: A question of interpretation
Christopher Salomons outlines the significance of the latest interaction between EU and UK law ‘A fundamental consideration was whether or not the tribunal has the power to adopt a conforming interpretation by implying an option to defer into domestic law.’ What should the UK do when the European Court of Justice (ECJ) finds UK legislation …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Cartesio [2008] EUECJ C-210/06
- Churchill Insurance Co Ltd v Fitzgerald & anor [2012] EWCA Civ 1166
- De Lasteyrie du Saillant v Ministère de l’Économie, des Finances et de l’Industrie [2004] EUECJ C-9/02
- DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte [2014] EUECJ C-164/12
- Gallaher Ltd v HMRC [2019] UKFTT 207 (TC)
- Ghaidan v Godin-Mendoza [2004] UKHL 30
- HMRC v IDT Card Services Ireland Ltd [2006] EWCA Civ 29
- Marleasing SA v La Comercial Internacional de Alimentacion SA [1990] EUECJ C-106/89
- National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam [2011] EUECJ C-371/10
- Trustees of the P Panayi Accumulation & Maintenance Settlements v The Commissioners for Her Majesty’s Revenue and Customs [2018] WTLR 1497
- Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v The Commissioners for Her Majesty’s Revenue and Customs [2019] UKFTT 622 (TC)
- Vodafone 2 v HMRC [2009] EWCA Civ 446
- Wächtler v Finanzamt Konstanz [2019] EUECJ C-581/17