Iveco Ltd v The Commissioners for HMRC

Iveco Ltd v The Commissioners for HMRC

Iveco's claim accrued when rebates were paid and the taxable amount was reduced under Article 11C(1); any claim to recover overpaid VAT was subject to limitation periods under domestic law. Section 80 provided the remedy, and all claims are now time-barred, including restitutionary claims for pre-1984 rebates.

Parties
Appellant: Iveco Limited; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
01 December 2017
Procedural Posture
Civil Appeal / Court of Appeal Judgment
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, Direct Effect of EU Directives, Limitation Periods, Restitution, Implementation of EU Law
Tax Law European Union Law Value Added Tax Direct Effect of EU Directives Limitation Periods Restitution Implementation of EU Law

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Parties

Iveco Limited

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Civil Appeal / Court of Appeal Judgment

Legal Issues

  1. 1 Whether Iveco's claim to recover VAT overpaid as a result of price reductions between 1978 and 1989 is time-barred
  2. 2 Whether Article 11C(1) of the Sixth Directive reduced the taxable amount automatically or only upon claim
  3. 3 Whether Section 80 or Regulation 38 provides the correct domestic remedy for enforcing directly effective EU rights

Ratio Decidendi

Iveco's claim accrued when rebates were paid and the taxable amount was reduced under Article 11C(1); any claim to recover overpaid VAT was subject to limitation periods under domestic law. Section 80 provided the remedy, and all claims are now time-barred, including restitutionary claims for pre-1984 rebates.

Court Disposition

Appeal dismissed

Orders

  • Iveco's claim is time-barred in its entirety.