The court was asked as to the time available to a taxpayer to make a claim for repayment of under-deducted input tax under regulation 29.
Held: Though it might itself feel some discomfort at an earlier judgment interpreting a judgment of the European Court, the earlier decision was binding and must be followed. It would be wrong to allow an appeal when the corrrect procedure was for the European Court to be allowed to revisit its own decision. A reference back to the European court was ordered.
Judges:
Chadwick LJ, Arden LJ, Smith LJ
Citations:
Times 28-Jul-2006
Statutes:
Value Added Tax Regulations 1995 1995 No 2518) 29
Jurisdiction:
England and Wales
Citing:
Appeal from – Conde Nast Publications Ltd v Customs and Excise ChD 10-Jun-2005
. .
At VDT – Conde Nast Publications Ltd v Customs and Excise VDT 7-Dec-2004
VDT Value added tax – input tax – time limits – whether appellant able to claim unclaimed input tax incurred more than three years previously despite regulation 29(1A) of the Value Added Tax Regulations 1995 . .
Cited – Fleming (T/A Bodycraft) v Revenue and Customs CA 15-Feb-2006
The claimant sought repayment of VAT. The commissioners responded that there ws a three year cut off for reclaims.
Held: The introduction of the three year limit with no transitional provisions was in breach of Community law. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 11 June 2022; Ref: scu.244631