Case Law

ECJ ruled that Member States cannot introduce legislation to retroactively reduce the period for claiming input VAT without implementing transitional arrangements which allow for an adequate period for persons to claim a repayment which they were entitled to under the original legislation. Marks & Spencer plc v the Commissioners of Customs and Excise Case C-62/00

Appeal against a refusal by Revenue to refund a VAT claim to the Appellant – whether a valid claim was made 30TACD2023