No. 19,989.

Decision given on 14 February 2007 by Mr Wallace (Chairman).

Repayment of VAT – Capping – Claim in 2002 for repayment from 1973 – Absence of transitional relief – Whether EC Directive 67/228, the second VAT directive, art. 8A had direct effect – Direct effect of EC Directive 77/388, the sixth VAT directive, art. 11(C)(1) – Conditions for reliance on direct effect – Disapplication of Value Added Tax Act 1994, s. 80(4) – Whether overpayments within s. 80 when reg. 38 of Value Added Tax Regulations 1995 (SI 1995/2518) applied.

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.