[2014] EWHC 868 (Ch)

Queenʼs Bench Division (Chancery Division).

[The appeal against this decision is reported at [2015] BVC 26.]

Mr Justice Henderson.

Judgment delivered 28 March 2014.

Value added tax – Overpayment – Repayment claim – Whether compound interest due from HMRC – EU law – Whether statutory scheme for recovery of overpaid tax under domestic law excluded restitution claims – Whether EU law principle of effectiveness required restitutionary remedy including compound interest – Whether conforming interpretation of UK statute possible – Value Added Tax Act 1994 (‘VATA 1994’), s. 78 and 80.

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