ECJ (Judgment) Recovery of sums paid but not due – Procedural time-limits under national law
Orse EDIS v Ministero delle Finanze
[1998] ECR I-4951
Bailii
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.161906
