Court dismisses £73m claim in relation to the UK’s alleged failure properly to implement EU Council Directive 2006/112 - Matrix Chambers
×

Court dismisses £73m claim in relation to the UK’s alleged failure properly to implement EU Council Directive 2006/112

Published:

Re: Iveco Ltd v HMRC [2017] EWCA Civ 1982

The case concerned a claim by Iveco for £73m in relation to the UK’s failure properly to implement EU Council Directive 2006/112 in the period 1978 to 1990. Iveco had allegedly provided its customers with a rebate in that period on vehicles it supplied and had not adjusted its VAT liability to reflect this because of the failure to implement. It argued that limitation periods in domestic statutes or in restitution did not run against it unless and until it invoked its directly effective EU law right.

The Court of Appeal dismissed Iveco’s appeal.

Eleni Mitrophanous was involved in this case.