[2014] EWCA Civ 32

Court of Appeal (Civil Division)

Lady Justice Arden, Lord Justice Aikens, and Lord Justice Vos.

Judgment delivered 23 January 2014.

Value added tax – Claims under Value Added Tax Act 1994 (‘VATA 1994’), s. 80 for recovery of overdeclared output tax – Whether HMRC can rely on a defence of unjust enrichment in relation to claims made after 26 May 2005 – Compatibility of UK legislation with EU law principles of equal treatment, fiscal neutrality and effectiveness.

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