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:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.241881