UTTC VAT Bad debt relief – Insolvency Condition, Property Condition – whether valid under EU law – No; whether repayment claim resulted in a windfall contrary to EU law – need for reference – Yes; Time limit for making claims – whether time-barred as a result of overriding provisions of EU law.
Citations:
[2012] UKUT 279 (TCC)
Links:
Jurisdiction:
England and Wales
VAT, Insolvency, European
Updated: 12 November 2022; Ref: scu.466690