Time limits for reclaim of VAT. The Court considered an argument that it should treat the Court of Appeal decision in Fleming (t/a Bodycraft) v Customs and Excise Commissioners [2006] STC 864 as inconsistent with EU law.
Held: Chadwick LJ said: ‘I am content to assume that there may be circumstances in which the obligation imposed on courts by s 3(1) of the European Communities Act 1972 would require this court to refuse to follow its own earlier decision as to the meaning and effect of a Community instrument-including, in the present context, the effect of a judgment of the Court of Justice. Those circumstances would, I think, include a case in which the judgment of the Court of Justice under consideration by this court in the earlier case had been the subject of further consideration-and consequent interpretation, explanation or qualification-by the Court of Justice in a later judgment. But, as it seems to me, one constitution in this court should not substitute its own view as to the effect of a judgment of the Court of Justice for the view which has been reached by another constitution in this court in an earlier case on consideration of the same judgment in circumstances in which there has been no opportunity for the Court of Justice to review that judgment. In those circumstances, if persuaded that there are strong grounds for thinking that the earlier decision is wrong (as a matter of Community law) this court may think it right to refer the point to the Court of Justice for a preliminary ruling. Or it may follow the earlier decision and give permission to appeal. But it should not refuse to follow the earlier decision merely because, on the same material and the same arguments, it is satisfied that a different conclusion should have been reached.’
Judges:
Chadwick LJ, Arden LJ, Smith LJ
Citations:
[2006] EWCA Civ 976, [2006] Eu LR 1152, [2007] 2 CMLR 35, [2006] BVC 625, [2006] STI 1881, [2006] STC 1721, [2006] BTC 5555
Links:
Statutes:
Value Added Tax Act 1994, European Communities Act 1972 3(1)
Jurisdiction:
England and Wales
Citing:
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 . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 07 July 2022; Ref: scu.243139