[2005] UKHL 53.

House of Lords.

Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Scott of Foscote, Lord Walker of Gestingthorpe.

Judgment delivered 28 July 2005.

Value added tax – Overpaid tax – Recovery – Right to repayment – Standard rate VAT wrongly paid on supply of teacakes from 1973 to 1994 – Taxpayer seeking recovery of VAT paid – Customs relying on defence of unjust enrichment – Issue as to relevant principles of EC law – Whether taxpayer having right to repayment under Community law – Value Added Tax Act 1994, s. 80(3)Council Directive 77/388, art. 28.

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