LON (96/600)

No. 14,899

Decision given 14 May 1997.

Recovery of overpaid tax – Amount repayable – Non-profit making sports body incorrectly obliged to standard-rate its supplies – Claim following change to the law on exemption of sports bodies – Basis of calculation of amount repayable – Whether amount abated by corresponding input tax – If not, whether appellant unjustly enriched by repayment – Value Added Tax Act 1994, s. 80(1) and (3); Directive 77/388, the sixth VAT directive, art. 13(A)(1)(m), 17(2) and 22(5).

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