ECJ REPAYMENT OF VAT – Eighth and Thirteenth Directives – Application for repayment – Failure to include required documentation – FACEVET procedures – Applications returned to claimants – Too late for claimants to make in time applications – Whether application of FACEVET violates fiscal neutrality and discriminates against non-domestic claimants – No – Directive 79/1072/EEC (Eighth Directive) – Directive 86/560/EEC (Thirteenth Directive).
Citations:
[2010] UKFTT 134 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 October 2022; Ref: scu.408944