The court was asked as to the compatibility of UK legislation for the recovery of overpaid VAT with the EU law principles of equal treatment, fiscal neutrality and effectiveness.
Arden, Aikens, Vos LJJ
[2014] EWCA Civ 32, [2014] WLR(D) 23
Bailii, WLRD
England and Wales
VAT, European
Updated: 29 November 2021; Ref: scu.520716
