The case involved a comparison between different limitation periods applicable to claims to recover overpaid VAT, and claims to deduct input tax from VAT otherwise due, for the purposes of the equal treatment principle. The Fourth Chamber of the CJEU concluded that, even within the confines of the VAT regime, the two claims were not truly comparable.
C-38/16, [2017] EUECJ C-38/16, [2017] STC 1358, ECLI:EU:C:2017:454, [2017] 4 WLR 168, [2017] BVC 30, [2017] STI 1393, [2017] WLR(D) 396
Bailii, WLRD
European
Cited by:
Cited – Totel Ltd v Revenue and Customs SC 26-Jul-2018
The taxpayer challenged the ‘pay first’ rule under VAT which required them, before challenging a VAT assessment, first to deposit the VAT said to be due under the assessment.
Held: The appeal failed. There had not been shown any true . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.588260
