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:
Jurisdiction:
England and Wales
VAT, European
Updated: 09 April 2022; Ref: scu.83413