RCB/13/12—Judgment of the Court of Justice of the European Union (ECJ) – Case C-427/10, Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate STC 526 (Banca Antoniana) – out-of-time claims for overdeclared indirect taxes
Revenue & Customs Brief, Issue 13. 11 May 2012
This Brief is aimed predominantly at professional tax advisors and lawyers although it may be of interest to others.
While the judgment in Banca Antoniana concerned VAT, the judgment, and this Brief applies to all of the taxes previously administered by HM Customs & Excise.
Background – claims for overpaid VAT and time limits
Where a person has accounted for tax contrary to EU law, he or she is entitled to make a claim to recover it - Case 199/82, Amministrazione delle Finanze dello Stato - v - SpA San Giorgio  ECR 3595;  2 CMLR 658 at paragraph 12.
However, member states are permitted to impose reasonable time limits on such claims provided that those time limits do not breach either the principle of effectiveness (the time limits must not be framed so as to render impossible or excessively difficult the exercise of EU law rights) or the principle of equivalence (they must not be less favourable than those relating to similar claims based on domestic law).
The imposition of such time limits on claims for repayment of overpaid or overdeclared tax does not, of itself, breach the principle of effectiveness even where it leads to the complete dismissal of the