Megaink SRO v Revenue and Customs: FTTTx 10 Jun 2010

VAT – claim for repayment of input VAT by Third Country Trader – Eighth Directive – omission of certificate of status – reapplication submitted after final date – later dated certificate – whether sufficient for valid claim – no, as time limit strict – invoices in Euros not sufficient – appeal dismissed

Citations:

[2010] UKFTT 257 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.422277