Allen v HM Treasury & Anor

Allen v HM Treasury & Anor

The relevant EU VAT Directives, including the 1983 Directive and its recitals, do not confer enforceable individual rights for the purposes of a Francovich claim. The provisions relied on are general in nature and aimed at harmonisation, not at granting specific rights to individuals such as the claimant. Therefore, the first limb of the Francovich test is not satisfied and the claim must be dismissed.

Parties
Claimant: Mr Richard Allen; Defendant: Her Majesty’s Treasury; Defendant: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
17 April 2019
Procedural Posture
Civil / Trial Judgment on Preliminary Liability Issues
Outcome
Claim dismissed
Legal Topics
State Liability for Breach of EU Law, VAT Exemptions, Judicial Review Procedure, Francovich Damages, Competition Law
European Union Law Tax Law Administrative Law State Liability for Breach of EU Law VAT Exemptions Judicial Review Procedure Francovich Damages Competition Law

Case Brief

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Parties

Mr Richard Allen

Claimant

Her Majesty’s Treasury

Defendant

The Commissioners for Her Majesty’s Revenue and Customs

Defendant

Procedural Posture

Civil / Trial Judgment on Preliminary Liability Issues

Legal Issues

  1. 1 Whether the claim should have been brought by judicial review and is time-barred
  2. 2 Whether the relevant EU Directives confer enforceable individual rights for the purposes of a Francovich claim

Ratio Decidendi

The relevant EU VAT Directives, including the 1983 Directive and its recitals, do not confer enforceable individual rights for the purposes of a Francovich claim. The provisions relied on are general in nature and aimed at harmonisation, not at granting specific rights to individuals such as the claimant. Therefore, the first limb of the Francovich test is not satisfied and the claim must be dismissed.

Court Disposition

Claim dismissed

Orders

  • Action dismissed for failure to satisfy the first limb of the Francovich requirements