Overpayment of VAT
Correction of errors
Deliberate, voluntary disclosure
Due to lacking correct change
Entitlement to claim amount shown on credit note
EU law
Principle of effectiveness required restitutionary remedy including compound interest
Statutory scheme for recovery of overpaid tax under domestic law
Misdeclarations
Official error, interest
Opticians, repayment
Generally
Partnership
Refund
Repayment
Amount
Appeals
Application to strike out appeal
Arrangements for reimbursing customers
Capped
Claims
Claw back
Community law principles
Compound interest
Deferral in anticipation of legislation
Directly enforceable EU law right
Equitable assignment of debt
Generally
Insurance provided to ultimate purchasers of cars under promotional schemes
Interest
Local authorities
Multiple late claims
Non-profit making sports body
Old claims: extended time limits
Optician
Redefinition of abusive arrangements
Refusal, discrimination
Restricted liability
Right to, transfer
Right under Community law
Three-year cap
Time limit
Transfer of entitlement
Unjust enrichment
Withheld, carousel fraud
Wrongly paid VAT by and to investment managers
Repayment: voluntary disclosure
Appealable decision
Retired partner, entitlement to share of repayment
Set-off against tax due in later period
Stay of proceedings