The doctrine of direct effect which gave rise for a private individual against a member state could only operate where the member failed to comply with the requirements of European Law to give effect to such law, and the requirement to put such rules into effect had to be unconditional and precise. A party could not use the doctrine to claim against a member state under European Law in general.
Citations:
Times 19-Jan-2000
Jurisdiction:
England and Wales
Citing:
Referred to – Marks and Spencer plc v Commissioners of Customs and Excise ECJ 11-Jul-2002
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT . .
Cited by:
Reference from – Marks and Spencer plc v Commissioners of Customs and Excise ECJ 11-Jul-2002
The claimant challenged the reduction of the limitation period from six years to three for the reclaiming of overpaid VAT with immediate effect, depriving it of the opportunity to recover sums paid in excess. The company sold vouchers. It paid VAT . .
Lists of cited by and citing cases may be incomplete.
European, Administrative, VAT
Updated: 09 April 2022; Ref: scu.83414
