Source: All England Reporter
Publisher Citation: [1998] All ER (D) 801
Court: Queens Bench Division, Crown Office List

Moses J

Representation David Vaughan QC, Jemima Stratford and Denis Waelbroeck (of the Belgian Bar) (instructed by Dibb Lupton Alsop) for Marks & Spencer.
  Dr Paul Lasok QC, Jonathan Peacock and Peter Mantle (instructed by the Solicitor for the Customs and Excise) for the commissioners.
Judgment Dates: 21 December 1998


Value added tax - Overpayment of VAT - Taxpayer claiming repayment of VAT - Commissioners applying three-year cap to refund claims - Whether three-year cap infringing principles of Community law.

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