||All England Reporter
|| All ER (D) 183 (Jul)
||Court of Justice of the European Communities, Fifth Chamber
Judges Jann (President), Edward and La Persola (Rapporteur)
||11 July 2002
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 - s 80 - s 47(1) - Council Directive (EEC) 77/388, art 11.
Section80 of the as amended by s47(1) of the which retroactively curtailed the period within which repayment might be sought of sums paid by way of VAT collected in breach of provisions such as those in art11A(1) of the Sixth Directive was incompatible with the principles of effectiveness and of the protection of legitimate expectations.
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary