Queen’s Bench Division (Crown Office List).

Moses J.

Judgment delivered 16 July 1999.

Value added tax – Assessment – Regulatory body – Repayment by Customs of overpaid tax – Claw-back of tax repaid by Customs consequent on imposition of three-year cap – Whether Customs entitled to make claw-back assessment – Whether assessment was contrary to EC law – Value Added Tax Act 1994, s. 80(4A), (4B) (inserted by the Finance Act 1997, s. 47(1)); Sixth Council directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 2, 4, 33.

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