Skip to main content

Research Repository

Advanced Search

Statutory Interpretation after Brexit: Implications from a Case Study of VAT

Zu, Y.

Statutory Interpretation after Brexit: Implications from a Case Study of VAT Thumbnail


Authors



Abstract

As the UK leaves the European Union, a new body of UK law, labelled ‘retained EU law’, was introduced to save and convert certain parts of EU law into UK statutes. This article explores the impact of Brexit on statutory interpretation in the UK in the context of Value Added Tax (VAT). In particular, it looks at whether, and the manner in which, UK courts and the Court of Justice of the European Union (CJEU) will move in different directions when interpreting what is essentially the same law. The article predicts the post-Brexit evolution of statutory interpretation in UK courts based on an empirical study of cases concerning VAT referred by UK courts to the CJEU between 1973 and 2020, augmented by a doctrinal analysis of selected cases. The methodology is built on the premise that past case decisions may provide an indication of the nature of possible future divergence. A case study of VAT may offer wider implications as to departure from the CJEU jurisprudence in other legal areas in the coming years.

Citation

Zu, Y. (2023). Statutory Interpretation after Brexit: Implications from a Case Study of VAT. Legal Studies, 43(2), 295-311. https://doi.org/10.1017/lst.2022.41

Journal Article Type Article
Acceptance Date Oct 18, 2022
Online Publication Date Dec 1, 2022
Publication Date 2023-06
Deposit Date Oct 23, 2022
Publicly Available Date Oct 24, 2022
Journal Legal Studies
Print ISSN 0261-3875
Electronic ISSN 1748-121X
Publisher Cambridge University Press
Peer Reviewed Peer Reviewed
Volume 43
Issue 2
Pages 295-311
DOI https://doi.org/10.1017/lst.2022.41
Public URL https://durham-repository.worktribe.com/output/1188633

Files

Accepted Journal Article (543 Kb)
PDF

Publisher Licence URL
http://creativecommons.org/licenses/by-nc-nd/4.0/

Copyright Statement
This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial licence (http://creativecommons.org/licenses/by-nc/4.0), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original article is properly cited. The written permission of Cambridge University Press must be obtained prior to any commercial use.



Published Journal Article (359 Kb)
PDF

Licence
http://creativecommons.org/licenses/by-nc/4.0/

Publisher Licence URL
http://creativecommons.org/licenses/by-nc/4.0/

Copyright Statement
This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial licence (http://creativecommons.org/licenses/by-nc/4.0), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original article is properly cited. The written permission of Cambridge University Press must be obtained prior to any commercial use.




You might also like



Downloadable Citations