Commentary

A2.201 EU law principles and practice—overview

Administration and compliance

A2.201 EU law principles and practice—overview

Division A2.2     Application of EU law to the UK tax regime

For updates affecting this Division please see Part A0 Updates

EU law principles and practice

A2.201 EU law principles and practice—overview

This Division considers European Union (EU) law matters from a direct tax perspective. This topic is vast, complex and rapidly changing, and the comments are therefore restricted to key areas of current interest and possible developments.

The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 (referred to as 'exit day') with an 11-month implementation period. While exit day was important in terms of being the

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