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

Import VAT

Misdeclarations

– see also 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

– see also 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