Marks and Spencer Plc v Commissioners of Customs and Excise: QBD 19 Jan 1999

Reclaims of overpaid VAT are governed by our domestic legislation, and not by European VAT law. Zero-rate is not a tax set under European law. Limitations on reclaims are therefore properly set by our national legislation. Unjust enrichment explored.

Citations:

Times 19-Jan-1999

Statutes:

Value Added Tax Act 1994 80

Jurisdiction:

England and Wales

VAT, European

Updated: 09 April 2022; Ref: scu.83413