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:
Jurisdiction:
England and Wales
VAT
Updated: 13 October 2022; Ref: scu.422277