Fleming (t/a Bodycraft) v Revenue and Customs Commissioners – Times Law Report

Posted January 25th, 2008 in EC law, law reports, retrospectivity, time limits, VAT by sally

Fleming (t/a Bodycraft) v Revenue and Customs Commissioners
Conde Nast Publications Ltd v Same

House of Lords

“There was a breach of European Union law in the absence of a transitional period when the legislature introduced a retrospective time limit within which those liable to value-added tax could make a claim for overpaid input tax.”

The Times, 25th January 2008 

Source: www.timesonline.co.uk

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