Iveco Ltd v Revenue And Customs [2017] EWCA Civ 1982 (01 December 2017)

Iveco Ltd v Revenue And Customs [2017] EWCA Civ 1982 (01 December 2017)

Claims to recover VAT overpaid due to rebates between 1978 and 1989 are time-barred because the right to repayment accrued at the time the rebate was paid, not when the taxpayer chose to exercise it. Section 80 VATA 1994 provides the exclusive remedy, and any claim had to be brought within the applicable statutory time limits, which have expired. There is no right to defer the reduction of the taxable amount or the claim for repayment to a time of the taxpayer's choosing.

Citation
[2017] EWCA Civ 1982
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 / Appeal From Upper Tribunal (tax and Chancery Chamber) to Court of Appeal
Outcome
Appeal dismissed
Legal Topics
Value Added Tax (vat), Limitation Periods, Direct Effect of EU Directives, Restitution of Overpaid Tax
Tax Law European Union Law Value Added Tax (vat) Limitation Periods Direct Effect of EU Directives Restitution of Overpaid Tax

Case Brief

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Parties

Iveco Limited

Appellant

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Civil Appeal / Appeal From Upper Tribunal (tax and Chancery Chamber) to Court of Appeal

Legal Issues

  1. 1 Whether claims to recover VAT overpaid due to price reductions (rebates) between 1978 and 1989 are time-barred
  2. 2 Whether Article 11C(1) of the Sixth Council Directive had direct effect prior to UK implementation
  3. 3 Whether the appropriate remedy is under Section 80 VATA 1994 or Regulation 38 of the VAT Regulations

Ratio Decidendi

Claims to recover VAT overpaid due to rebates between 1978 and 1989 are time-barred because the right to repayment accrued at the time the rebate was paid, not when the taxpayer chose to exercise it. Section 80 VATA 1994 provides the exclusive remedy, and any claim had to be brought within the applicable statutory time limits, which have expired. There is no right to defer the reduction of the taxable amount or the claim for repayment to a time of the taxpayer's choosing.

Court Disposition

Appeal dismissed

Orders

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