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Conforming Construction, Pt 2

In the second 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
This is the second of three articles considering the principle of conforming construction and the alternative approach of EC law override or disapplication of domestic law.
Tax is not a civil liability
As argued in the previous article there is no authority that could have justified the use of the Marleasing principle to impose tax upon a taxpayer as the Court of Appeal did in the IDT Card Services Ireland Ltd case. Perhaps what led the Court astray was...

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