No. 20,648

Decision given on 11 April 2008 by Mr Vellins (Chairman).

Output tax – Claim for repayment of overpaid VAT made more than three years after the relevant date – Whether Value Added Tax Act 1994, s. 80(4ZA) should be disapplied by virtue of the principles of equivalence or effectiveness referred to in Marks & Spencer and Fleming cases – Whether claim was made pursuant to s. 80(1) or s. 80(1B) – Whether claim made in time.

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