Nova Stamps AB  BVC 4,055. In May 1997, a Swedish company claimed under the former eighth VAT directive for the repayment of VAT which had been charged in 1995. HMRC rejected the claim on the basis that it had been made outside the six-month time limit (Value Added Tax Regulations 1995 (SI 1995/2518), former reg. 179(1)). The Tribunal dismissed the company’s appeal, because the time limit was mandatory and accorded with art. 7(1) of the former eighth directive.