Iveco Ltd v Revenue & Customs [2014] UKFTT 451 (TC) (13 May 2014)

Iveco Ltd v Revenue & Customs [2014] UKFTT 451 (TC) (13 May 2014)

There is no requirement under EU law that a claim to enforce a directly-effective right under the Sixth VAT Directive be brought within a reasonable period where no domestic statutory time limit applies.

Citation
[2014] UKFTT 451 (TC)
Parties
Appellant: Iveco Ltd; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
13 May 2014
Procedural Posture
VAT Repayment Appeal / Decision on Preliminary Issue
Outcome
Iveco's claim is not time-barred under EU law; there is no requirement for the claim to be brought within a reasonable period in the absence of a domestic time limit.
Legal Topics
VAT Repayments, Directly Effective EU Rights, Limitation Periods, Article 11 C(1) Sixth VAT Directive, Section 80 Value Added Tax Act 1994
Tax Law European Union Law VAT Repayments Directly Effective EU Rights Limitation Periods Article 11 C(1) Sixth VAT Directive Section 80 Value Added Tax Act 1994

Case Brief

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Parties

Iveco Ltd

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

VAT Repayment Appeal / Decision on Preliminary Issue

Legal Issues

  1. 1 Whether EU law requires a claim to enforce a directly-effective right under the Sixth VAT Directive to be made within a reasonable period
  2. 2 Whether the absence of a domestic statutory time limit allows for an EU-imposed reasonable time limit

Ratio Decidendi

There is no requirement under EU law that a claim to enforce a directly-effective right under the Sixth VAT Directive be brought within a reasonable period where no domestic statutory time limit applies.

Court Disposition

Iveco's claim is not time-barred under EU law; there is no requirement for the claim to be brought within a reasonable period in the absence of a domestic time limit.