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Conforming Construction, Pt 3

 
In the last 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
 
The first two articles in this series argued that the principle of conforming construction was misapplied in IDT Card Services Ireland Ltd and EB Central Services Ltd and examined the alternative approach of resolving conflicts between domestic and EC law which involves disregarding domestic law to the extent necessary. This last article deals with a High Court judgment in which both approaches were considered and ends with some brief conclusions.
Vodafone 2
 
The judgment in Vodafone 2 v...

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