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Conforming Construction, Pt 1

In the first of three articles Graham Airs of Slaughter and May argues that the English courts have misapplied the principle of conforming construction in interpreting the VAT Directive and rulings of the ECJ
There have been several cases in which the European Court of Justice has held that the provisions of the EC Treaty 'preclude' provisions of domestic tax law in various Member States. In accordance with the provisions of the Treaty however those judgments are in fact judgments on the interpretation of the Treaty (they are not judgments on the interpretation of the domestic law of the Member States as to which the ECJ strictly has no jurisdiction). Accordingly it is then up to the national courts of the Member States to determine how they interpret the domestic...

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