31 Oct 2008 [2008] EWHC 2622 (QB); [2009] STC 22, QBD (Sir Charles Gray)
19 May 2010 [2010] EWHC 1071 (Ch); [2010] STC 2072, Ch D (Vos J)
04 Nov 2010 (Note) [2010] EWHC 2771 (Ch); [2011] STC 171, Ch D (Vos J)
19 Jul 2012 (Case C-591/10); EU:C:2012:478; [2012] STC 1714, ECJ
REVENUE — Value added tax — Refund — Tax overpaid in breach of claimants’ directly effective Community law rights — Revenue refunding tax overpaid with simple interest — Whether claimants entitled to compound interest — Value Added Tax Act 1994, ss 78, 80
[2008] EWHC 2622 (QB); [2009] STC 22, QBD
[2010] EWHC 1071 (Ch); [2010] STC 2072, Ch D
[2010] EWHC 2771 (Ch); [2011] STC 171, Ch D
(Case C-591/10); EU:C:2012:478; [2012] STC 1714, ECJ
EUROPEAN UNION — Second and Sixth VAT Directives — Input tax — Refund of excess — Payment of interest — Procedures
(Case C-591/10); EU:C:2012:478; [2012] STC 1714, ECJ
Littlewoods Retail Ltd v Revenue and Customs Comrs [2010] EWHC 1071 (Ch); [2010] STC 2072, Ch D
Decision of Vos J affirmed
Littlewoods Ltd v Revenue and Customs Comrs [2015] EWCA Civ 515; [2016] Ch 373; [2015] 3 WLR 1748; [2015] STC 2014; [2015] WLR (D) 228, CA
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