Judges:
Mummery, Etherton, Patten LJJ
Citations:
[2010] EWCA Civ 313, [2010] Eu LR 539, [2010] BVC 573, [2010] STI 1280, [2010] STC 1640
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – FJ Chalke Ltd and Another v Revenue and Customs ChD 8-May-2009
The court was asked as to the effectiveness under European law of sections 78 and 80 of the 1994 Act.
Held: Henderson J focused on the fact that section 80(7) excludes any common law liability to repay the overpaid VAT, and inferred that it . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 01 October 2022; Ref: scu.406410
