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

2. July 18
VIC GLO

3. MANUFACTURERS’ BONUSES

4. July 18
SALE OF DEMONSTRATORS

5. 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

6. BACKGROUND The original claims;
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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?

7. 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).

8. Test Claimants in the VIC Group Litigation [2009] EWHC 952 (Ch)
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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.

9. VIC GLO (continued) In principle interest should be compounded.
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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.

10. 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.

11. 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 position? 2. Appeal in VIC GLO - the Community law entitlement? - interpretation of limitation provisions?