Source: All England Reporter
Publisher Citation: [2002] All ER (D) 183 (Jul)
Court: Court of Justice of the European Communities, Fifth Chamber

Judges Jann (President), Edward and La Persola (Rapporteur)

Judgment Dates: 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.

The Case

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.

Practice Areas

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