header-logo header-logo

In principle...

07 September 2012 / Paul Lasok KC
Issue: 7528 / Categories: Features , Procedure & practice , EU
printer mail-detail

Interpretation or application—is the Court of Appeal right, asks Paul Lasok QC

According to the Court of Appeal, a reference should not be made to the European Court of Justice (ECJ) for a preliminary ruling under Art 267 of the Treaty on the Functioning of the European Union (TFEU 267) where the issue of EU law involves applying that law rather than interpreting it. This article considers that question by reference to two Court of Appeal cases: John Wilkins (Motor Engineers) Ltd and others v Revenue and Customs Commissioners [2011] EWCA Civ 429, [2011] STC 1371 and JBW Group Ltd v Ministry of Justice [2012] EWCA Civ 8, [2012] All ER (D) 69 (Jan).

What is the problem?

In John Wilkins, the application/interpretation issue concerned the compatibility with the EU law principle of effectiveness of the statutory regime for recovering overpaid VAT should a claimant be entitled to compound interest under EU law. Etherton LJ, with whom the rest of the Court of Appeal agreed, considered that a reference to

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Birketts—trainee cohort

Birketts—trainee cohort

Firm welcomes new cohort of 29 trainee solicitors for 2025

Keoghs—four appointments

Keoghs—four appointments

Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

Brabners—Ben Lamb

Real estate team in Yorkshire welcomes new partner

NEWS
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
From oligarchs to cosmetic clinics, strategic lawsuits against public participation (SLAPPs) target journalists, activists and ordinary citizens with intimidating legal tactics. Writing in NLJ this week, Sadie Whittam of Lancaster University explores the weaponisation of litigation to silence critics
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
Writing in NLJ this week, Thomas Rothwell and Kavish Shah of Falcon Chambers unpack the surprise inclusion of a ban on upwards-only rent reviews in the English Devolution and Community Empowerment Bill
Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
back-to-top-scroll