In general terms the UK Supreme Court, rather than the Court of Justice of the European Union (CJEU), can be regarded as number one in the order of hierarchy in the UK after 31 December 2020 – see V1.242. Certain elements of EU law concerning VAT on goods continue to apply, however, in respect of Northern Ireland. The European Union (Withdrawal) Act 2018, s 6 provides for the interpretation of assimilated law and, although CJEU decisions made after 31 December 2020 are not binding on UK courts and tribunals, a UK court or tribunal may have regard to a CJEU decision made after 31 December 2020 to the extent that it is relevant to the matter in dispute. See further in V1.233A.
The CJEU (formerly the European Court of Justice, or ECJ) is located in Luxembourg. Its judicial personnel comprise a judge from each of the member states
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