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.
Citations:
[2006] EWCA Civ 70, Times 01-Mar-2006, [2006] STC 864
Links:
Jurisdiction:
England and Wales
Citing:
At Tribunal – Fleming (T/A Bodycraft) v Customs and Excise VDT 23-Apr-2004
VDT INPUT TAX – whether claim made in 2000 for input tax for 1989 and 1990 for which no tax invoice was issued was part of a claim made in 1993 – no – whether the 2000 claim was prevented by the 3 year cap . .
Appeal from – Fleming T/A Bodycraft v Commisioners of Customs and Excise ChD 25-Feb-2005
Appeal against dismissal of the Appellant’s appeal from the decision of the Commissioners of Customs and Excise to refuse to repay to the Appellant input tax on three new Aston Martin motor cars out of a batch of thirteen such cars purchased by the . .
Cited by:
Cited – Conde Nast Publications Ltd v Customs and Excise CA 11-Jul-2006
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 . .
Lists of cited by and citing cases may be incomplete.
VAT, European
Updated: 05 July 2022; Ref: scu.238522