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Dixons Retail PLC v HMRC

In Dixons Retail PLC v HMRC (TC02337 – 7 November) a group of companies which traded as retailers formed the opinion that it need not have accounted for VAT in cases where the purchasers had fraudulently used credit or debit cards to obtain goods. The company which was the representative member of the group (D) claimed a VAT repayment of £1.9m. HMRC rejected the claim and D appealed. The First-tier Tribunal directed that the case should be referred to the CJEU for rulings on the interpretation of article 14(1) of Directive 2006/112/EC.

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Why it matters: There is a great deal of money at stake in this case and the CJEU decision will be keenly awaited.

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