Advocate General opinion on availability of compound interest for VAT reclaims may have implications for direct tax reclaims
EU direct tax group newsflashes ()
This case of Littlewoods Retail Ltd and Others v HMRC (C-591/10) concerns the question of whether compound interest is available as a matter of EU law in circumstances where VAT was overpaid in breach of EU law.
Explore recent editions of EU direct tax group newsflashes
October 2012
September 2012
- Belgium: AG opinion in the case regarding Notional Interest Deduction regime (Argenta Spaarbank NV C-350/11)
- Luxembourg - ECJ decision of 6 September 2012 (C – 380/11) - Reserve for the reduction of Net Wealth Tax charge
- Portugal – ECJ judgment on exit taxation (Case C-38/10)
- ECJ decides in Philips Electronics case (UK consortium group relief)
August 2012
Contacts
- Frank Engelen
- EU tax harmonisation initiative leader
- Tel: +31 (0)88 792 42 50
- Bob van der Made
- EUDTG Secretariat
- Tel: +31 (0)88 792 36 96
