UK: Littlewoods opinion not the end of the road for compound interest debates

January 20 2012

On January 12 2012, Advocate General Trestenjak’s Opinion in Case C-591/10 Littlewoods Retail Ltd and Others was published. This represents the next phase in the VAT compound interest journey. Should the Court of Justice of the European Union (CJEU) to follow the Advocate General’s Opinion in its judgment, it is very unlikely that this trip to Luxembourg will be the end of the road, argue Michael Anderson and Robert Waterson of Dorsey & Whitney.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

Hogan Lovells Cadwalader’s $3.6bn merger goes live

Historical World Tax data suggests the ‘largest law firm merger in history’ may not pose an existential threat to the world's leading tax practices

Noemi Distefano, July 02 2026

Direct Tax

Libyan tax disputes: choosing between settling and challenging

The repeal of Libya’s statute of limitations and tougher enforcement leave taxpayers navigating a high-stakes choice between conciliation and litigation

Salaheddin El Busefi , July 02 2026

Direct Tax

Tax lawyers make up nearly half of Withers’ promotions round

All the tax partners elevated across the UK, US and Singapore were private client specialists, continuing a market trend of intense investment and competition

Tom Baker, July 01 2026

Exclusive: Dutch TP software provider Reptune names new CEO

Rolf van de Velde, dubbed ‘an expert chosen by experts’, is tasked with scaling Reptune’s self-service compliance offering

Sam Sholli, June 30 2026

Direct Tax

Perkins Coie and Ashurst merger closes to form $2.8bn firm

The newly combined firm brings together more than 3,500 practitioners across 52 offices, with flagship hubs in Seattle, London, Sydney and New York.

Noemi Distefano, June 29 2026

Direct Tax

‘Large, complex, difficult’: A&M Tax leaders reveal India expansion challenges

Building a transparent culture, prioritising internal promotions and being different from the big four are all key features of A&M Tax’s ambitious plans for India

Sam Sholli, June 29 2026

Indirect Tax