VAT: Overpaid VAT: compound interest | Practical Law
https://content.next.westlaw.com/practical-law/document/Ib056649f1a7711e598db8b09b4f043e0/VAT-Overpaid-VAT-compound-interest?viewType=FullText&transitionType=Default&contextData=(sc.Default)
The Court of Appeal has held that the exclusion of restitution claims by sections 78 and 80 of the Value Added Tax Act 1994 was contrary to EU law, and that compound interest should be calculated using the objective use value approach.
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VAT: Overpaid VAT: compound interest
Practical Law UK Articles 5-616-6256
(Approx. 2 pages)
VAT: Overpaid VAT: compound interest
by Norton Rose Fulbright LLP
Related Content
Published on 25 Jun 2015
The Court of Appeal has held that the exclusion of restitution claims by sections 78 and 80 of the Value Added Tax Act 1994 was contrary to EU law, and that compound interest should be calculated using the objective use value approach.