No. 16,656

Decision given by Mr Miller CB (Chairman) on 26 May 2000.

Repayment of tax – Three-year time-limit – Whether claim barred by capping legislation – Deliberately unclaimed input tax – Effect of claim reduction of output tax in relevant period – Whether UK had properly implemented art. 17 of Directive 77/388, sixth VAT directive – Whether directly effective Community law rights could be invoked – Whether refusal to allow claim amounted to unlawful state subsidy – Directive 77/388, the sixth VAT directive, art. 17 and 18; Value Added Tax Act 1994, s. 24, 25, 80 and 81; Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29.

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