COLLECTIVE REDRESS: RECOVERY OF OVERPAID TAXES AND INTEREST

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Presentation transcript:

COLLECTIVE REDRESS: RECOVERY OF OVERPAID TAXES AND INTEREST July 18 COLLECTIVE REDRESS: RECOVERY OF OVERPAID TAXES AND INTEREST Michael Conlon QC

July 18 VIC GLO

MANUFACTURERS’ BONUSES

July 18 SALE OF DEMONSTRATORS

OVERPAYMENT OF VAT Case C-317/94 Elida Gibbs July 18 OVERPAYMENT OF VAT Case C-317/94 Elida Gibbs Case C-45/95 Italian Republic

BACKGROUND The original claims; July 18 BACKGROUND The original claims; Three year capping: Case C-62/00 Marks & Spencer; Payment of interest, but Sempra; Claims for compound interest. Route to remedy?

ROUTES TO REMEDY Statutory route: sections 80 and 78 VATA. July 18 ROUTES TO REMEDY Statutory route: sections 80 and 78 VATA. Restitution at common law. 3. Factortame damages. 4. Parallel proceedings (Tribunal/High Court).

Test Claimants in the VIC Group Litigation [2009] EWHC 952 (Ch) July 18 Test Claimants in the VIC Group Litigation [2009] EWHC 952 (Ch) Statutory route ousts common law remedies. Unless San Giorgio claims: effectiveness. Case C-199/82 San Giorgio now extends to loss of use of money: Cases C-397/98 and 410/98 Hoechst; Case C-446/04 FII; Case C-524/04 Thin Cap.

VIC GLO (continued) In principle interest should be compounded. July 18 VIC GLO (continued) In principle interest should be compounded. Claimants’ restitutionary claims time-barred by LA 1980. HMRC’s breach of Community law not sufficiently serious; also damages claims time-barred.

July 18 OTHER POINTS Claims can be defeated by reasonable time limits fixed in advance. The “own wrong” principle does not prevent time from running: Case C-208/90 Emmott: Case C-188/95 Fantask. Unjust enrichment is a permissible defence. Other defences (e.g. change of position and settled law) likely to breach Community law.

July 18 THE FUTURE 1. Compound Interest Project (Tribunal 8 June 2009) - can the Tribunal fashion an effective remedy? - are the claims time-barred? - ECJ reference on pre 1.1.78 position? 2. Appeal in VIC GLO - the Community law entitlement? - interpretation of limitation provisions?