Judgment of the Court (Fourth Chamber) of 14 June 2017
Compass Contract Services Limited v Commissioners for Her Majesty's Revenue & Customs
Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber)
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
Case C-38/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
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EUR-Lex |
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Opinion
ECLI:EU:C:2017:163 |
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Judgment
ECLI:EU:C:2017:454 |
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