No. 19,795

Decision given on 28 September 2006 by Mr Tildesley OBE (Chairman).

Input tax – Repayment of tax withheld pending judgment of European Court – Input tax paid with repayment supplement following release of judgment – Whether interest should be abated to take account of repayment supplement – The rate of interest payable – The time from when interest should run – EC Directive 77/388, the sixth VAT directive, art. 17 (now Directive 2006/112, art. 167); Value Added Tax Act 1994, s. 74, 78, 79 and 84(8).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.