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
Four year time limit for claim for repayment of tax. 04TACD2019
Invoices for work were not provided to the taxpayer until after four years had expired and the claim for repayment was refused on the grounds of the invoices being non compliant. 12TACD2019
Appeal against refusal of a repayment claim for VAT on clamping-release fees incurred within the four year time limit. 03TACD2018
Appeal against refusal to refund VAT in respect of a deduction for tax paid on the purchase of goods included in the return for one year against the VAT liability for the previous year on the grounds of the 4-year time limit prescribed by s99(4) VATCA2010. 18TACD2018
Appeal against refusal to refund VAToverpayments 19TACD2018