*/
European Union – Value added tax. In considering whether the Finance (No 2) Act 2005 infringed the European Union principle of equal treatment, the Court of Appeal, Civil Division held that the introduction of an unjust enrichment defence with retroactive effect was compatible with EU law. The claimant's appeal concerning overpayment of VAT was dismissed, as the date of the claim was an essential characteristic in the context of the claim. Accordingly, a claim issued after the 2005 Act pertaining to periods before its introduction was not relevantly similar to a claim issued before the 2005 Act pertaining to the same period.
European Union – Value added tax. In considering whether the Finance (No 2) Act 2005 infringed the European Union principle of equal treatment, the Court of Appeal, Civil Division held that the introduction of an unjust enrichment defence with retroactive effect was compatible with EU law. The claimant's appeal concerning overpayment of VAT was dismissed, as the date of the claim was an essential characteristic in the context of the claim. Accordingly, a claim issued after the 2005 Act pertaining to periods before its introduction was not relevantly similar to a claim issued before the 2005 Act pertaining to the same period.
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