No. 19,485.

Decision given on 3 March 2006 by Dr Avery Jones CBE (Chairman).

Exemption – Cultural services – Claim for repayment of VAT overpaid – Whether unjust enrichment provisions apply – Whether repayment prevented by three-year cap – Directive 77/388, the sixth VAT directive, art. 13(A)(1); Value Added Tax (Cultural Services) Order 1996 (SI 1996/1256).

  The issues were whether the appellant was prevented by the three-year capping provisions from reclaiming VAT overpaid and whether repayment of the tax would unjustly enrich the appellant.

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