• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exam results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

EU

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA LW Exams › EU

  • This topic has 6 replies, 2 voices, and was last updated 5 years ago by MikeLittle.
Viewing 7 posts - 1 through 7 (of 7 total)
  • Author
    Posts
  • November 23, 2019 at 11:00 am #553511
    hellofdh
    Member
    • Topics: 14
    • Replies: 19
    • ☆

    ‘The ECJ does not create or follow precedents, and the provisions of EU directives should not be used to interpret UK legislation.’

    Sir could you please explain the phrase above?

    November 23, 2019 at 11:01 am #553512
    hellofdh
    Member
    • Topics: 14
    • Replies: 19
    • ☆

    What is meant by provisions in EU directives? Shouldnt the interpretation always be compatible with the Europeon convention on Human Rights?

    November 23, 2019 at 5:32 pm #553541
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23334
    • ☆☆☆☆☆

    The word “provisions” is not used here in an accounting sense

    The expression is simply saying that whatever is written in EU Directives is not taken to be binding on UK law

    For the next few months (until 31 January, 2020) the UK is bound by EU legislation in so far as the UK cannot pass (nor interpret) law that is in conflict with European law

    Does that answer you?

    November 24, 2019 at 4:08 am #553559
    hellofdh
    Member
    • Topics: 14
    • Replies: 19
    • ☆

    No sir, The book says two things im confused

    One says ‘the court must refuse to apply an act that contravenes EU law’

    ‘Provisions of EU directives should not be used to interpret UK law’

    November 24, 2019 at 4:51 am #553560
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23334
    • ☆☆☆☆☆

    An EU Directive is simply (!) an instruction from Europe that all member states shall either change existing law or create new law (where one didn’t previously exist) to enact legislation decided upon by the community

    Until that domestic law is changed (or created, as applicable) the Directive itself is not to be taken as being the creation itself of new, binding legislation

    Better?

    November 26, 2019 at 4:32 pm #553838
    hellofdh
    Member
    • Topics: 14
    • Replies: 19
    • ☆

    Bestttt.. thanks a ton!!!

    November 27, 2019 at 9:03 am #553877
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23334
    • ☆☆☆☆☆

    You’re very welcome

  • Author
    Posts
Viewing 7 posts - 1 through 7 (of 7 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • hellokitty7 on FA Chapter 4 Questions Accruals and Prepayments
  • barbaraseweryn on Presentation of Financial Statements (IFRS18) – ACCA Strategic Business Reporting (SBR) lectures
  • zurapirveli@gmail.com on Basic group structures – Impairment – ACCA (SBR) lectures
  • Sid24012003 on MA Chapter 5 Questions Ordering and Accounting for Inventory
  • John Moffat on FM Chapter 8 Questions – Relevant cash flows for DCF

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in