The main institutions of the EU are discussed below.
The European Commission
The European Commission (‘EC’) is in Brussels and consists of commissioners representing the various member states assisted by a secretariat. The EC:
(2)drafts legislation; and
(3)supervises the application of legislation in domestic legislation.
The EC cannot enact legislation.
Infringement action against a member state
The EC may initiate legal proceedings against a member state, such as the UK, on the basis that a provision in domestic law, e.g. the Value Added Tax Act 1994, is not allowed by EU law and so the member state has breached its obligations as an EU member state.