CELEX: 62016CA0038
Language: en
Date: 2017-06-14 00:00:00
Title: Case C-38/16: Judgment of the Court (Fourth Chamber) of 14 June 2017 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Compass Contract Services Limited v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Value added tax (VAT) — Repayment of overpaid VAT — Right to deduct VAT — Procedures — Principles of equal treatment and fiscal neutrality — Principle of effectiveness — National legislation introducing a limitation period)

21.8.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 277/13
            
         Judgment of the Court (Fourth Chamber) of 14 June 2017 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Compass Contract Services Limited v Commissioners for Her Majesty’s Revenue and Customs
   (Case C-38/16) (1)
   
   ((Reference for a preliminary ruling - Value added tax (VAT) - Repayment of overpaid VAT - Right to deduct VAT - Procedures - Principles of equal treatment and fiscal neutrality - Principle of effectiveness - National legislation introducing a limitation period))
   (2017/C 277/17)
   Language of the case: English
   
      Referring court
   
   First-tier Tribunal (Tax Chamber)
   
      Parties to the main proceedings
   
   
      Applicant: Compass Contract Services Limited
   
      Defendant: Commissioners for Her Majesty’s Revenue and Customs
   
      Operative part of the judgment
   
   The principles of fiscal neutrality, equal treatment and effectiveness do not preclude national legislation, such as that at issue in the main proceedings, which, in the context of the reduction of the limitation period, on the one hand, for claims for overpaid value added tax and, on the other hand, for claims for deduction of input value added tax, provides different transitional periods, with the result that claims relating to two accounting periods of three months are subject to different limitation periods depending on whether they concern the repayment of overpaid value added tax or the deduction of input value added tax.
   
      (1)  OJ C 106, 21.3.2016.