CELEX: 62011CN0606
Language: en
Date: 2011-11-28 00:00:00
Title: Case C-606/11: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 November 2011 — Grattan plc v The Commissioners for Her Majesty's Revenue & Customs

3.3.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 65/3
            
         Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 28 November 2011 — Grattan plc v The Commissioners for Her Majesty's Revenue & Customs
   (Case C-606/11)
   2012/C 65/05
   Language of the case: English
   
      Referring court
   
   First-tier Tribunal (Tax Chamber)
   
      Parties to the main proceedings
   
   
      Applicant: Grattan plc
   
      Defendant: The Commissioners for Her Majesty's Revenue & Customs
   
      Questions referred
   
   If the Court of Justice concludes that the answer to the Question 1 referred in the case of Littlewoods Retail Limited v The Commissioners for Her Majesty's Revenue and Customs (Case C-591/10) is in the negative:
   
               1.
            
            
               Do the EU law principles of effectiveness and/or of equivalence require the remedy for an overpayment of VAT in breach of EU law to be a single remedy for both the reimbursement of the principal sums overpaid and for the use value of the overpayment and/or interest?;
            
         
               2.
            
            
               In circumstances where there are alternative remedies under domestic law, is it a breach of the principles of effectiveness and/or of equivalence for the remedy or remedies not to be in the statutory provisions governing the making of the principal reimbursement claims and the appeals from administrative decisions on those claims?; and
            
         
               3.
            
            
               Is it a breach of the principles of effectiveness and/or of equivalence to require a claimant to pursue the principal reimbursement claim and the claim for simple interest in one set of proceedings before the Tax Tribunal and the balance of the remedy required by EU law in respect of the use value of the overpayment and/or interest in separate proceedings before the High Court?