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The CA has given judgment in Marks & Spencer v C & E Commissioners - 14/12/99 - now available on Casetrack. Schiemann LJ upheld Moses J's approach to the question whether M & S had passed on the wrongly paid VAT to their customers for the purposes of the VAT Act 1994, s 80(3). But he allowed part of M & S's appeal on the question whether the enactment of the Finance Act 1997 (which replaced the 6-year limitation period in VATA 1994, s 80(4) with a 3-year limitation period) improperly deprived M & S of their right to recover in respect of payments made during the earlier period as a matter of Community law. And he referred the question to the ECJ, 'whether it is compatible with Community Law to enforce legislation which removes with retrospective effect a right under national law to reclaim VAT, which right has existed unexercised for more than three years.'

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Dr Charles Mitchell
Lecturer in Law
School of Law
King's College London
Strand
LONDON WC2R 2LS

tel: 020 7848 2290
fax: 020 7848 2465