Source: All England Reporter
Publisher Citation: [1999] All ER (D) 1425
Court: Court of Appeal, Civil Division
Judge:

Stuart-Smith, Ward and Schiemann LJJ

Representation David Milne QC and Denis Waelbroeck (of the Brussels Bar) (instructed by Walker Martineau) for the appellant.
  Paul Lasok QC, Jonathan Peacock and Peter Mantle (instructed by the Solicitor for Customs and Excise) for the commissioners.
Judgment Dates: 14 December 1999

Catchwords

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

The Case

Practice Areas

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