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— a Knockout Blow?

Martin Scammell examines the ECJ judgment in Vereniging Noordelijke Land- en Tuinbouw Organisatie — the Dutch farmers' case
Few VAT judgments from the European Court of Justice have generated quite so much controversy in the UK as Lennartz C-9/90. For many years Customs fought hard to resist the implications only to be knocked back by new case law. But it now looks as though the UK approach to Lennartz a doctrine made and developed by the ECJ has taken a devastating blow from the same quarter.
It was always notable that in the UK large organisations were using Lennartz to claim back millions whereas in much of Europe it seemed to be largely the preserve of individuals and couples running small...

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