EU Referendum – Article 50 TEU Challenge

02 July 2016
Author: JHA

On 19 July, the High Court held a directions hearing in a number of cases which have been brought relating to the triggering of Article 50 in light of the EU Referendum result.

The argument of the claimants is that the TEU provides that the withdrawal notification to the Council of the European Union is valid only if it is issued in accordance with UK’s constitutional requirements and that the Prime Minister cannot trigger Article 50 by using the prerogative powers of the Government as this would go against the European Communities Act 1972. Consequently, the only way in which the Article 50 notification can be issued is if it is authorised by an Act of Parliament.

The hearing will be in mid-October. The High Court judgment is expected in early November. It has been proposed by the Court that the Court of Appeal stage be leapfrogged so that the Supreme Court might hear the case towards the end of November and deliver their judgment by the end of December.

This article appears in the JHA July 2016 Tax Newsletter, which also features:
You can download the complete newsletter as a PDF here: July 2016 – Tax Newsletter.

  1. Case C-18/15 Brisal SA, KBC Finance Ireland v Portuguese State Treasury by Moritz Richter
JHA in the Media | European Union | | High Court | | Supreme Court |

London solicitors & barristers specialising in tax litigation, HMRC tax disputes, HMRC tax appeal, HMRC tax tribunal and HMRC tax penalty appeal Return to Listings