VAT – agents’ commissions in respect of third party purchases paid in cash by mail order companies – whether directly applicable right under Second Directive to retrospective reduction in consideration for goods supplied between 1 April 1973 and 31 December 1977 – whether question to be referred to the ECJ
Remedy – whether directly effective EU right to compound interest – whether satisfied by payment in accordance with s 78 VATA – binding effect of John Wilkins – whether EU law requires the remedy to be available under VATA and enforceable in the Tribunal – whether questions to be referred to the ECJ – Littlewoods
Citations:
[2011] UKFTT 31 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 01 September 2022; Ref: scu.428225