EDN (97/210)

No. 16,035

Decision given 19 April 1999.

Repayment of VAT – Capping – Underclaimed input tax resulting in increase of output tax due – Whether amount paid over to Customs ‘VAT due to’ them – Whether ‘VAT’ as defined gross amount of tax charged or net amount paid after deduction of input tax – Value Added Tax Act 1994, s. 25, 26 and 80; Directive 77/388, the sixth VAT directive, art. 17(2)(a).

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