Areva T and D Protection Et Controle and Others v Revenue and Customs: FTTTx 26 Mar 2010
ECJ REPAYMENT OF VAT – Eighth and Thirteenth Directives – Application for repayment – Failure to include required documentation – FACEVET procedures – Applications returned to claimants – Too late for claimants to make in time applications – Whether application of FACEVET violates fiscal neutrality and discriminates against non-domestic claimants – No – Directive 79/1072/EEC … Continue reading Areva T and D Protection Et Controle and Others v Revenue and Customs: FTTTx 26 Mar 2010