VDT REFERENCE TO ECJ – Questions to be referred – Scope of questions in context of issues in the appeal – European Communities Act 1972, s 3(1) Judges: Angus Nichol C Citations: [2007] UKVAT V20211 Links: Bailii Statutes: European Communities Act 1972 3(1) VAT, European Updated: 11 July 2022; Ref: scu.258965
Time limits for reclaim of VAT. The Court considered an argument that it should treat the Court of Appeal decision in Fleming (t/a Bodycraft) v Customs and Excise Commissioners [2006] STC 864 as inconsistent with EU law. Held: Chadwick LJ said: ‘I am content to assume that there may be circumstances in which the obligation … Continue reading Conde Nast Publications Ltd v Revenue and Customs: CA 11 Jul 2006
The appellant, a part time recorder challenged his exclusion from pension arrangements. Held: The appeal was allowed. No objective justification has been shown for departing from the basic principle of remunerating part-timers pro rata temporis. ‘The reality is that recorders are expected to observe the terms and conditions of their appointment, and that they may … Continue reading O’Brien v Ministry of Justice: SC 6 Feb 2013
The claimant had taken two leases, but had been made subject to beer ties with the defendant. He claimed damages for the losses, saying he had been forced to pay higher prices than those allowed to non-tied houses, and that the agreement was anti-competitive, and that the individual exemption from the EC Treaty obligations which … Continue reading Crehan v Inntrepreneur Pub Company (CPC): CA 21 May 2004
Necessity for Reference to ECJ Lord Denning said that the test for whether a question should be referred to the European Court of Justice is one of necessity, not desirability or convenience. There are cases where the point, if decided one way, would shorten the trial greatly. But if decided the other way, it would … Continue reading HP Bulmer Ltd and Another v J Bollinger Sa and others: CA 22 May 1974
