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Direct effect
Direct effect
Since we have decided that the promotion condition can be interpreted in a way which conforms with the PVD, we do not need to determine whether Article 132(1)(o) should be treated as having direct effect. While we did receive written submissions on this issue, it is not straightforward and we have decided that it is best dealt with in a case where it is dispositive, particularly since the issue of direct effect was not the subject of submissions before the FTT and as a consequence was not discussed in the Decision.
- Heading
- Introduction
- factual background
- relevant legislation
- the decision and the grounds of appeal
- the eu law position in summary
- ground 1: item 1(b): an event “whose primary purpose is the raising of money”
- HMRC’s arguments
- Item 1(b):Approach to construction
- Discussion
- ground 2: item 1(c): an event “that is promoted as being primarily for the raising of money”
- HMRC’s arguments
- Relevant EU law principles
- Issues raised
- Is Item 1(c) ultra vires the PVD?
- A conforming interpretation of Item 1(c)
- Direct effect
- Conclusions