Despite a reminder in July 2018, the United Kingdom has still not complied with EU rules on value added tax (VAT) (Directive 2006/112/EC). The European Commission took action on Thursday 24 January and has decided to refer the country to the EU Court of Justice over its VAT exemptions in certain commodity markets.
The VAT Directive provides for a derogation from the usual system for collecting VAT, allowing Member States which, at 1 January 1977, applied special measures to simplify the...