V1.233A VAT and the continued application of EU law in the UK
This paragraph examines the application of EU law in the UK (as it pertains to VAT) following the UK's departure from the EU (commonly referred to as Brexit) and subsequent legal developments.
EU law in the UK—overview
The UK joined the European Economic Community on 1 January 1973. This required the UK to give effect to EU law, which it achieved via the European Communities Act 1972 (ECA 1972). This Act provides (in section 2) that:
'All such rights, powers, liabilities, obligations and restrictions from time to time created or arising by or under the Treaties, and all such remedies and procedures from time to time provided for by or under the Treaties, as in accordance with the Treaties are without further enactment to be given legal effect or used in the United Kingdom shall be recognised and available in law, and be enforced, allowed and followed accordingly…'
Therefore from the date on
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