Commentary

BB/27/02 VAT—extension of transitional period for capping limits

Part V16 Forms and other HMRC material

BB/27/02 VAT—extension of transitional period for capping limits

BB/27/02 VAT—extension of transitional period for capping limits

Business Brief, Issue 27. 7 October 2002

Marks & Spencer Plc v C&E Comrs, ECJ Case C-62/00 [2002] STC 1036 (Part V11)—Addendum to Business Brief 22/02 (see BB/22/02, Division V16.3)—Grundig Italiana SpA v Ministero delle Finanze, ECJ Case 255/00

Background

On 5 August 2002 Customs & Excise published Business Brief 22/02, which set out how we intended to give effect to the judgment of the ECJ in Marks & Spencer. In that case, the ECJ held that when shortening the time limit for claiming amounts overpaid by way of tax in breach of Community law, member states must make provision for a transitional period during which taxpayers who have rights to make a claim under the “old” law can exercise those rights before they are finally extinguished by the “new” law.

Business Brief 22/02 recognised that there had been no transitional

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