Compass Contract Services Ltd v Revenue and Customs Commissioners

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling in which it decided that the principles of fiscal neutrality, equal treatment and effectiveness did not preclude United Kingdom tax legislation, such as that at issue in the main proceedings, which, in the context of the reduction of the limitation period, on the one hand, for claims for overpaid VAT and, on the other hand, for claims for deduction of input VAT, provided different transitional periods, with the result that claims relating to two accounting periods of three months were subject to different limitation periods depending on whether they concerned the repayment of overpaid VAT or the deduction of input VAT.

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