Commentary

V1.271 Recovery of tax due to foreign governments

Part V1 General principles and rates of tax

V1.271 Recovery of tax due to foreign governments

V1.271 Recovery of tax due to foreign governments

In accordance with international obligations, HMRC are empowered to take enforcement proceedings, in the UK, to recover debts for VAT, incurred in EU member states and the Isle of Man, as if they were debts due to the Crown.

EU member states

General

Directive 2010/24/EU (formerly Directive 2008/55/EC) provides for the tax authorities of one member state to recover, or assist in the recovery, in its own national courts, VAT (as well as certain other taxes, penalties and interest) due to the authorities of another member state.

The European provisions1 implementing Directive 2008/55/EC were repealed

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