Are claims for repayment and claims for deduction different?
In Compass Contract Services v HMRC (Case C-38/16) (14 June 2017) the CJEU found that the existence of two different dates for the entry into force of new limitation periods for claims for repayment and claims for deduction was compatible with EU law.
Compass sought repayment of sums it had overpaid in relation to catering supplies for the periods from 1 April 1973 to 2 February 2002. HMRC repaid the VAT overpaid by Compass for the periods from 1 April 1973 to 31 October 1996 but it rejected claims relating to the remaining periods on the ground that those claims were time-barred. It took the view that the three-year limitation period started to run on 4 December 1996 for the accounting periods ending from that date; and that it had expired on the date on which Compass’s claims were filed.
Following...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Are claims for repayment and claims for deduction different?
In Compass Contract Services v HMRC (Case C-38/16) (14 June 2017) the CJEU found that the existence of two different dates for the entry into force of new limitation periods for claims for repayment and claims for deduction was compatible with EU law.
Compass sought repayment of sums it had overpaid in relation to catering supplies for the periods from 1 April 1973 to 2 February 2002. HMRC repaid the VAT overpaid by Compass for the periods from 1 April 1973 to 31 October 1996 but it rejected claims relating to the remaining periods on the ground that those claims were time-barred. It took the view that the three-year limitation period started to run on 4 December 1996 for the accounting periods ending from that date; and that it had expired on the date on which Compass’s claims were filed.
Following...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
