Michael Devereux and Rita de la Feria Oxford University Centre for Business Taxation assess the unjust enrichment defence in VAT following the ECJ ruling in Marks & Spencer
On 10 April 2008 the European Court of Justice issued its ruling on Marks & Spencer a case which concerned the recovery of VAT wrongfully paid by M&S on the sale of its teacakes.1 At stake was the ability of HMRC to apply the so-called 'unjust enrichment defence' against M&S's claim for a refund. The case which arose in the context of a reference from the House of Lords in 2006 represented the first opportunity for the ECJ to decide on the applicability of the concept of unjust enrichment to VAT matters.
In a rather cautious ruling which...
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Michael Devereux and Rita de la Feria Oxford University Centre for Business Taxation assess the unjust enrichment defence in VAT following the ECJ ruling in Marks & Spencer
On 10 April 2008 the European Court of Justice issued its ruling on Marks & Spencer a case which concerned the recovery of VAT wrongfully paid by M&S on the sale of its teacakes.1 At stake was the ability of HMRC to apply the so-called 'unjust enrichment defence' against M&S's claim for a refund. The case which arose in the context of a reference from the House of Lords in 2006 represented the first opportunity for the ECJ to decide on the applicability of the concept of unjust enrichment to VAT matters.
In a rather cautious ruling which...
If you are not a subscriber, subscribe now to read this content.
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