Iveco v HMRC

Cathya Djanogly

In Iveco v HMRC (TC03581 – 13 May 2014) the FTT held that there was no requirement that a claim to enforce a directly effective right should be made within a reasonable time.

The FTT had found that Iveco’s claim for repayment of rebates (which had occurred between January 1978 and December 1989) was not time-barred by VATA 1994 s 80 because that section did not apply to the claim which was based on a directly enforceable EU right.

HMRC also contended that under the EU law principle of legal certainty a directly effective right should be exercised within a reasonable time. This was the issue of this appeal. HMRC relied in particular on Allen (T-433/10P). However the FTT observed that Allen concerned a free-standing claim for damages and so considerations of legal certainty required it to be brought within a reasonable time....

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In Iveco v HMRC (TC03581 – 13 May 2014) the FTT held that there was no requirement that a claim to enforce a directly effective right should be made within a reasonable time.