A quickie
What happens to referrals to the Court of Justice of the European Union (CJEU) after Brexit day?
Put simply, from the date the UK leaves the EU UK courts will no longer be able to refer cases to CJEU. Cases referred to CJEU before the date of leaving may still be heard.
We understand that there has been a late surge of referrals before the cut off date. This is likely to mean that there will be significant number of CJEU cases which can directly impact the UK for a time to come even though the UK is no longer a Member State.
This of course assumes that:
- The UK leaves the EU
- UK politicians do not actually agree some sort of compromise with the EU on this point
- The Brexit date is not deferred for a long period (in which case referrals to, and decisions of, the CJEU will have direct relevance to UK VAT for many years, or even decades…).