LON (97/581)

No. 15,476

Decision given 22 April 1998.

Recovery of overpaid tax – Three-year limitation – Appellant’s supplies of tea-cakes wrongly standard-rated and supplies by the appellant in return for vouchers sold at a discount wrongly valued – Limitation by UK law to restricting reclaims to a three-year period – Whether EC law gave the appellant an enforceable right to recover more than three years of undue tax – Whether UK law met the EC conditions of ‘equivalence’ and ‘effectiveness’ – Value Added Tax Act 1994, s. 80(4) as substituted by Finance Act 1997, s. 47(1).

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