In Banca Antoniana Popolare Veneta SpA v Ministero dell’Economia e delle Finanze (CJEU Case C-427/10) the CJEU held that ‘the principle of effectiveness does not preclude national rules governing the recovery of sums paid but not due under which the time-limits for a civil law action for recovery of sums paid but not due brought by the recipient of services against the supplier a taxable person for the purposes of VAT are more generous than the specific time-limits for a fiscal law action for a tax refund brought by the supplier against the tax authority provided that it is possible for that taxable person effectively to claim reimbursement of the VAT from the tax authority. That condition is not satisfied where the application of such rules has the effect of totally depriving the taxable person of the...
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In Banca Antoniana Popolare Veneta SpA v Ministero dell’Economia e delle Finanze (CJEU Case C-427/10) the CJEU held that ‘the principle of effectiveness does not preclude national rules governing the recovery of sums paid but not due under which the time-limits for a civil law action for recovery of sums paid but not due brought by the recipient of services against the supplier a taxable person for the purposes of VAT are more generous than the specific time-limits for a fiscal law action for a tax refund brought by the supplier against the tax authority provided that it is possible for that taxable person effectively to claim reimbursement of the VAT from the tax authority. That condition is not satisfied where the application of such rules has the effect of totally depriving the taxable person of the...
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