scholarly journals The United Kingdom has spoken: The receding impact of European jurisprudence on the UK interpretation of the common VAT system

2020 ◽  
Vol 49 (1) ◽  
pp. 75-91
Author(s):  
Yige Zu ◽  
Richard Krever

Post-Brexit, UK law conforming to Directives of the European Union such as the value added tax (VAT) Directive will remain in effect and UK courts will be permitted to consider decisions of the Court of Justice of the European Union (CJEU) when interpreting that law. How UK common law courts, steeped in the tradition of the doctrine of precedent, will use CJEU judgments in the post-Brexit era has been the subject of much speculation. This article considers the question in the context of a case study, looking at the application by UK courts of CJEU decisions in an important area of VAT law, the treatment of customer loyalty plan benefits. The evidence suggests that, even prior to Brexit, UK courts had started to pursue a separate path, declining to follow CJEU precedents that yielded clearly inappropriate policy outcomes. If the results of the case study are replicated more widely in UK rulings, it can be expected that the influence of CJEU judgments may taper off where formalistic and literalist CJEU interpretations have led to outcomes inconsistent with the recognized policy intent of UK law.

2014 ◽  
pp. 116-131
Author(s):  
Beata Słupek

The subject of this publication is the scepticism regarding the future of the European Union in the UK. The research is based on Eurobarometer surveys conducted over the period of five years. A purpose of the research is to show the relationship between the results of the Eurobarometer survey on the future of the EU, and the eurosceptic views in the UK. The main research questions is: is the UK sceptical about the future of the EU? Hypothesis of this publication is that the UK is sceptical about the future of the European Union. The reasons for such attitudes are not analysed here – the article is merely an attempt to present the societal attitudes. The research method employed is the comparative critical analysis of quantitative data. The conclusion is that Great Britain is not significantly eurosceptic. British people are, however, less enthusiastic about what is happening at present in the EU, and also are showing greater anxieties when it comes to the future of the EU.


Author(s):  
Elspeth Guild ◽  
Steve Peers ◽  
Jonathan Tomkin

This concluding chapter studies the citizens’ rights set out in Part Two of the Brexit withdrawal agreement. There are also some relevant provisions in Part One, setting out the ‘Common Provisions’, and Part Six, containing the ‘Final Provisions’. The relevant Part One provisions include Article 4, which states that the withdrawal agreement has the same legal effect as EU law in the UK, including the principle of supremacy; that the Court of Justice of the European Union (CJEU) judgments up until the end of the transition period shall be binding; and that subsequent CJEU rulings are to be taken into account. Meanwhile, the last provisions in Part Two of the agreement refer to publicity about the acquired rights of citizens, permit more favourable provisions to be applied, and confirm that the agreement provides life-long protection for those covered by the scope of the provisions.


This book provides the first comprehensive analysis of the withdrawal agreement concluded between the United Kingdom and the European Union to create the legal framework for Brexit. Building on a prior volume, it overviews the process of Brexit negotiations that took place between the UK and the EU from 2017 to 2019. It also examines the key provisions of the Brexit deal, including the protection of citizens’ rights, the Irish border, and the financial settlement. Moreover, the book assesses the governance provisions on transition, decision-making and adjudication, and the prospects for future EU–UK trade relations. Finally, it reflects on the longer-term challenges that the implementation of the 2016 Brexit referendum poses for the UK territorial system, for British–Irish relations, as well as for the future of the EU beyond Brexit.


2021 ◽  
Author(s):  
Philipp Heinrichs

Since the abolishment of singular admission to the higher regional courts in 2000, the judiciary has been asking itself the question whether singular admission to the Federal Court of Justice is compatible with the German Constitution and the laws of the European Union. In particular, the non-transparent selection procedure was and is the trigger of controversial discussions and the subject of legal disputes. The work questions the conformity of singular admission to the Federal Court of Justice with the German Constitution and considers the selection procedure to be without transparency, comprehensibility and rule of law.


2002 ◽  
Vol 4 (1) ◽  
pp. 5-24 ◽  
Author(s):  
Patrick Ring ◽  
Roddy McKinnon

Across the European Union, national governments are re-assessing the institutional mechanisms through which pension provision is delivered. This articles sets the debate within the wider context of the ‘pillared’ structural analysis often adopted by international institutions when discussing pensions reform. It then sets out a detailed discussion of developments in the UK, arguing that the UK is moving towards a model of reform akin to that promoted by the World Bank – referred to here as ‘pillared-privatisation’. The themes of this model indicate more means-testing, greater private provision, and a shift of the burden of risk from the government to individuals. An assessment is then made of the implications of UK developments for other EU countries. It is suggested that while there are strong reasons to think that other countries will not travel as far down the road of ‘pillared-privatisation’ as the UK, this should not be taken as a ‘given’.


Author(s):  
Ludovic Highman

On such divisive issues as EU membership and, consequently, the post-Brexit relationship between the United Kingdom and the European Union, it is unsurprising that Theresa May’s government has been torn between a “hard” and a “soft” Brexit. As of June 2018, there is still no indication of which approach will prevail, putting at risk UK universities’ participation in the Erasmus+ program, which has provided, among other things, opportunities for over four million Europeans to study, train, and volunteer abroad since its inception. Full access to EU research funds is also at risk. Universities cannot depend on the UK government’s help in securing the frameworks allowing for continuity. In such a context, universities have started to use their limited resources to secure bilateral international and European links to foster research collaboration and staff and student mobility, post-Brexit.


2018 ◽  
Vol 1 (1) ◽  
pp. 103-122 ◽  
Author(s):  
Tomasz Kubin

The exit of the United Kingdom from the European Union (so-called Brexit) is one of the most important events in the process of European integration. It has a lot of extremely remarkable implications – both for the EU and for the United Kingdom. Among other, Brexit will affect the security of the United Kingdom and the EU. The aim of the study is to answer the research question: how will Britain’s exit from the EU influence the EU common security and defence policy? In order to answer this question, the factors that are most relevant to the United Kingdom’s significance for the EU’s security and defence policy will be identified. This will show how the EU’s potential of the security and defence policy will change, when the UK leaves this organisation. The most important conclusions are included in the summary.


Author(s):  
Radovan Malachta

The paper follows up on the arguments introduced in the author’s article Mutual Trust as a Way to an Unconditional Automatic Recognition of Foreign Judgments. This paper, titled Mutual Trust between the Member States of the European Union and the United Kingdom after Brexit: Overview discusses, whether there has been a loss of mutual trust between the European Union and the United Kingdom after Brexit. The UK, similarly to EU Member States, has been entrusted with the area of recognition and enforcement of judgements thus far. Should the Member States decrease the level of mutual trust in relation to the UK only because the UK ceased to be part of the EU after 47 years? Practically overnight, more precisely, the day after the transitional period, should the Member States trust the UK less in the light of legislative changes? The article also outlines general possibilities that the UK has regarding which international convention it may accede to. Instead of going into depth, the article presents a basic overview. However, this does not prevent the article to answer, in addition to the questions asked above, how a choice of access to an international convention could affect the level of mutual trust between the UK and EU Member States.


2021 ◽  
Vol 36 (1) ◽  
pp. 155-164
Author(s):  
Richard Barnes

Abstract On 30 September 2020, the United Kingdom and Norway signed the Framework Agreement on Fisheries that will provide the basis for future cooperation in the sustainable management of their fisheries. The Agreement is the first such agreement adopted by the UK following its decision to the leave the European Union. This note provides some background to the Agreement and examines its key features. Whilst the content of the Agreement appears to be rather basic, this is broadly consistent with other framework agreements, and it does provide some insight into the direction and focus of fisheries management in the North Sea, and how cooperation may develop between coastal States and the European Union.


Author(s):  
Kreuschitz Viktor ◽  
Nehl Hanns Peter

This chapter addresses access to justice in the context of centralized enforcement of EU State aid law and judicial review before the Union courts. The subject matter of litigation is State aid measures adopted in particular by the European Commission as the main supervisory body in this field pursuant to Article 108 TFEU. The term ‘access to justice’ is meant to comprise both the various conditions of standing for bringing direct actions against such measures before the General Court (GC), which essentially comprise actions for annulment (Article 263 TFEU), actions for failure to act (Article 265 TFEU), and actions for damages (Article 268 in combination with Article 340(2) TFEU). The chapter also looks at the nature and the types of acts that are possibly subject to judicial review before the GC.


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