As the UK potentially moves forward with leaving the EU, cases before the European Court of Justice that establish rights for third countries will no doubt become more important. Of course, the government’s plan is that the UK should continue to obtain the benefit of all Directives at least until the end of 2020 under transition.

Once the UK departs, third country rights may become even more valuable. In the context of tax, this means cases which benefit from the free movement of capital, as these rights extend in some cases beyond taxpayers in member states.