The European commission (“EC”) operates more like a government cabinet and is made up of 28 commissioners each representing the 28 member states. The EC has two main responsibilities ie to propose draft VAT legislation which could be VAT directives or Regulations recommended by the VAT committee; and to policy member states on implementation of the EU policies.
The Council of European Union is made up of head of governments of the 28 member states. They formally adopt the draft legislation proposed by the EC. Hence EU law is essentially Council directives or regulations.
The court of justice of the European Union (CJEU) is the supreme authority in the EU for appeals and national courts. The court does not allow or dismiss disputes directly but instead answers questions raised by national courts and upto national courts to resolve the disputes.
VAT changes for international transactions are likely to significantly impacted by BREXIT depending on the terms of the UK’s exit. Currently, as a full member state of the EU, the UK is within the single market and the customs union. This means borderless movement of goods/services within the EU. With BREXIT, the obvious changes are that CJEU will no longer a supreme VAT authority but UK Supreme court will.