“The absence of a transitional period when the legislature introduced a retrospective time limit within which value added taxpayers could make a claim for overpaid input tax amounted to a breach of European Community law. Therefore the time limit had to be disapplied in respect of those who had accrued rights when the retrospective time limit was introduced, and in all the circumstances it was for the legislature and not the court to introduce an adequate transitional period.”
WLR Daily, 23rd January 2008
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
