REPAYMENT OF VAT – Capping – Claim in 2002 for repayment from 1973 – Absence of transitional relief – Whether Second Directive 8a had direct effect – Direct effect of Sixth Directive Art 11C.1 – Conditions for reliance on direct effect – Disapplication of VATA s.80(4) – Whether overpayments within section 80 when reg 38 of VAT Regs 1995 applies
[2007] UKVAT V19989
Bailii
England and Wales
VAT
Updated: 19 November 2021; Ref: scu.249760
