VAT: Prepayment rule: equivalence principle | Practical Law

VAT: Prepayment rule: equivalence principle | Practical Law

The Court of Appeal has held that the VAT prepayment rule in section 84(3) of the Value Added Tax Act 1994 does not breach the EU law principle of equivalence.

VAT: Prepayment rule: equivalence principle

Practical Law UK Articles 8-638-0467 (Approx. 2 pages)

VAT: Prepayment rule: equivalence principle

by Norton Rose Fulbright LLP
Published on 26 Jan 2017
The Court of Appeal has held that the VAT prepayment rule in section 84(3) of the Value Added Tax Act 1994 does not breach the EU law principle of equivalence.