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The status of EU law in the UK after Brexit [Archived]

The status of EU law in the UK after Brexit [Archived] ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note provides background reading on the key forms and principles of EU law and legislation, examining the impact of Brexit on EU-derived law and legislation in the UK. For further reading on this subject, see Practice Notes: Brexit—key legislation explained and Retained EU law and assimilated law. For further reading on Brexit generally, see: Brexit toolkit. Effect of Brexit on EU law in the UK The UK ceased to be an EU Member State at 11 pm on 31 January 2020 (exit day). As of that point, directly applicable EU law ceased to apply to the UK under the EU Treaties and the UK ceased to be bound by the obligations under those treaties, which require EU Member States to ensure that their domestic legislation meets the EU obligations set out in EU laws. EU law itself, and its effect on Member States, is...

European free movement law—sources of law and general principles (EU Law)

European free movement law—sources of law and general principles (EU Law) Free movement of persons is one of the four freedoms enshrined since 1957 under the treaty establishing the European Economic Community (the Treaty of Rome) and which underpin the single market of the EU. The other three concern the free movement of goods, services and capital, and all four freedoms are founded on the principle of non-discrimination on the grounds of nationality. With the laying down of the Treaty of Rome, and the subsequent enactment of secondary legislation in 1964 and 1968, nationals from Member States and family members have had the right to enter and reside in other Member States, subject to certain conditions and limitations. These rights and limitations have been set out in the treaty establishing the European Economic Community 1957 (the Treaty of Rome) and its successor treaties, and in Directives and Regulations made under the treaties. Sources of law The treaty which forms the basis of current EU law is the...

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Will the VAT Directive still be relevant for UK taxpayers once the Brexit implementation period is over?

Will the VAT Directive still be relevant for UK taxpayers once the Brexit implementation period is over? In order to answer this question it is necessary to understand the effect of the VAT Directive in UK law prior to Brexit, before going on to consider the position during and after the Brexit implementation period. The position prior to Brexit Member States of the EU (which, prior to Brexit, included the UK) are under an obligation to transpose EU Directives into national law. In the UK, this obligation was recognised in section 2(1) of the European Communities Act 1972 (ECA 1972) which expressly required all UK authorities to give effect to the powers, obligations, liabilities, remedies and procedures which are provided for by EU law. For more information, see Practice Note: Obligation to transpose and process EU Directives. If an EU Member State fails to correctly transpose a provision of a Directive into national law, and if certain conditions are met, the Directive can have direct effect....

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Lock in Court of Appeal: holiday pay should include results-based commission (News, 10 October 2016)

The Court of Appeal has dismissed British Gas’s appeal in the holiday pay claim brought by its employee Mr Lock. It held that the Leicester employment tribunal and the EAT were correct to hold that words could be read into regulation 16 of the Working Time Regulations 1998 (WTR 1998), in order to make it compatible with the ECJ’s decision that holiday pay under Article 7 of the Working Time Directive should include results-based commission. The Court of Appeal held that it was not a judicial exercise amounting to the repeal or amendment of the legislation to add words into regulation 16 of the WTR 1998 to make that meaning clear. It was instead an example of the court performing its duty to provide a conforming interpretation to legislation introduced for the purpose of implementing a Directive. Court of Appeal: British Gas Trading v (1) Lock (2) SoS for BIS.

Holiday pay: the arguments of British Gas for the Court of Appeal in Lock (News, 19 May 2016)

Over two days during the three-day window 11 to 13 July 2016 the Court of Appeal will hear British Gas’s appeal in the holiday pay claim brought by its employee Mr Lock. British Gas will argue that the Leicester employment tribunal and the EAT erred by reading words into regulation 16 of the Working Time Regulations 1998, in order to make it compatible with the ECJ’s decision that holiday pay under Article 7 of the Working Time Directive should include results-based commission. Thanks to the assistance of John Cavanagh QC, Counsel for British Gas, Lexis®+ UK Employment is able to share British Gas’s grounds of appeal and skeleton argument which outline why it submits that the decisions of the Leicester employment tribunal and the EAT (and also the EAT’s reasoning in Bear Scotland relating to holiday pay and non-guaranteed overtime) are wrong in law and that Mr Lock’s holiday pay claim should be dismissed.