Lunkowsky v Revenue and Customs: VDT 10 May 2006

REPAYMENT OF VAT – person carrying on business in another Member State – claim not made in time – appeal dismissed – EC Eighth Council Directive (79/1072/EEC) Art 7.1; VAT Act 1994, s 39; VAT Regulations 1995 (SI 1995 No. 2518) Reg 179(1)

Citations:

[2006] UKVAT V19572

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.241881