EC remedies for national law in breach of EC law : the United Kingdom's experience

In the European Union, Community law confers certain rights on EU nationals which are interpreted by the European Court of Justice. The legal order of the Community, however, relies on the national courts to provide remedial rights. The complex interaction between the two jurisdictions has given rise to numerous disputes in many recent cases that have questioned the compatibility of every significant aspect of the United Kingdom's international tax system with Community law. This article examines certain aspects of the UK's experience to date.