EMI Group Plc v Revenue and Customs: VDT 9 Jan 2006

VDT CLAIM FOR REPAYMENT OF TAX – VAT paid in error – VAT accounted for in respect of free copies of CDs given out for promotional purposes – Whether free copies were ‘samples’ or ‘business gifts’ – EC Sixth Dir, Art 5.6 – VAT Act 1983, Sch 2, para 5(1), (2), (2A) – VAT Act 1994, Sch 4, para 5(1), (2), (3)
CLAIM FOR REPAYMENT OF TAX – Implementation in UK legislation of provisions of EC Sixth Dir, Art 5.6 – Whether last sentence of Art 5.6 properly implemented in view of restrictive wording in VAT Act 1993, Sch 2, para 5(1), (2), (2A) and VAT Act 1994, Sch 4, para 5(1), (2), (3) – Questions referred to ECJ
CLAIM FOR REPAYMENT OF TAX – VAT paid in error – Time limit for claims – Reduction of time limit from 6 years to 3 years – ECJ held (in Marks and Spencer plc v Customs and Excise Commissioners Case 62/00 [2002] STC 1036 ECJ) that UK legislation incompatible with Community law in failing to provide for a transitional period – Commissioners promulgate details of transitional period and conditions for making claims in Business Briefs 22/02 and 27/02 – Whether in those circumstance UK has complied with judgment in Marks and Spencer – Whether Business Briefs effective to provide required transitional period – Questions referred to ECJ – VAT Act 1994, s 80 as amended by FA 1997,(1)

Citations:

[2006] UKVAT V19417

Links:

Bailii

VAT

Updated: 04 July 2022; Ref: scu.237945