Commentary

A2.205 Retained EU case law and EU general principles—from 1 January 2021

Administration and compliance

A2.205 Retained EU case law and EU general principles—from 1 January 2021

A2.205 Retained EU case law and EU general principles—from 1 January 2021

Retained EU case law and retained general principles of EU law also form part of retained EU law (A2.202) as discussed below1.

Retained EU case law

EU case law continues to be relevant to UK taxpayers, and HMRC, even after IP completion day. Its status in UK law depends on whether it dates from before, or after, IP completion day.

The UK's domestic case law dating from before IP completion day and relating to EU law continues to be relevant for the purpose of interpreting retained EU law. However courts will no longer be bound by decisions made by the European Court of Justice on or after IP completion day. There may also be uncertainty in the courts over the relevance of pre-Brexit case law and the extent to which UK courts would still find it persuasive.

The Withdrawal Agreement Act2:

  1.  

    •     requires UK courts generally (subject to some exceptions) to interpret retained EU-derived law in accordance with retained EU case law

  2.  

    •     provides that the case law of the EU courts up to exit remains binding on UK courts, except

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