VDT Value Added Tax – matter to be determined as preliminary issue – failure of taxable person to register – assessment for final return period of 34 months – whether illegal as contrary to Article 252 Principal VAT Directive – Commissioners’ powers to require return for period exceeding 12 months under Article 273 Principal VAT Directive – whether decision in Bjellica v CCE per incuriam – whether assessment invalid – regulation 25(1) and (4) VAT Regulations 1995 – assessment both legal and valid – appeal dismissed in relation to preliminary matter
Judges:
Edward Sadler, Chair
Citations:
[2009] UKVAT V20957, [2009] BVC 2291, [2008] V and DR 439
Links:
Jurisdiction:
England and Wales
VAT
Updated: 26 July 2022; Ref: scu.346542