Areva T&D Protection et Controle v HMRC

Administration and appeals: Repayment claims: time limit

In Areva T&D Protection et Controle v HMRC (and related appeals) (TC00443 – 15 April) HMRC had rejected repayment claims on the basis that the necessary documentation had not been submitted within the statutory time limits. The claimants appealed to the tribunal contending that the rejection of their claims violated the European principle of 'fiscal neutrality'. The tribunal rejected this contention and dismissed all four appeals. Sir Stephen Oliver observed that 'paragraph 7(1) of the Eighth Directive sets down a specific time frame for the submission of non-domestic traders for refunds of VAT. That time frame is different from the one provided for domestic traders by Article 252 of the VAT Directive. This is explicable because domestic traders make regular tax returns at the end of each tax period and have the right to...