|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 1425|
|Court:||Court of Appeal, Civil Division|
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|
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.