R (on the application of Premier Foods (Holdings) Ltd) v Revenue and Customs Commissioners

Value Added Tax – Supply of goods or services. The claimant erroneously paid approximately £4m VAT to the interested party (QCL), which it paid to the defendant Revenue and Customs Commissioners (the Revenue). The claimant contended that the Revenue should refuse to repay QCL, which subsequently went into administration, unless it undertook to reimburse it in full, but the Revenue refused and the claimant sought judicial review. The Administrative Court, in allowing the application, held that Reemtsma Cigarettenfabriken GmbH v Finance Minister (Case C-35/05) ([2007] All ER (D) 266 (Mar)) applied, such that the claimant was entitled to recover the mistakenly paid VAT directly from the Revenue.

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