ECJ Sixth VAT directive – National legislation retroactively curtailing a limitation period for repayment of sums unduly paid – Compatibility with the principles of effectiveness and of the protection of legitimate expectations.
Citations:
C-62/00, [2003] QB 866, [2002] STC 1036
Jurisdiction:
European
Cited by:
Opinion – 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 . .
Opinion on first reference – Marks and Spencer Plc v Customs and Excise HL 4-Feb-2009
The taxpayer requested refund of VAT overpaid on chocolate covered cakes. The CandE resisted saying that the money had been substantially already paid by its customers. The case had been referred twice to the ECJ, who answered that the maintenance . .
Lists of cited by and citing cases may be incomplete.
European, VAT
Updated: 29 September 2022; Ref: scu.232347