Reference for a preliminary ruling from the Court of Appeal (Civil Division) – VAT – National legislation retrospectively introducing a limitation period for recovery of unduly paid amounts – Compatibility with Article 11A of Directive 77/388/EEC: Sixth Council Directive 77/388/EEC on the harmonisation of member state laws relating to turnover taxes – Common system of value added tax: uniform basis of assessment, and with the principle of the protection of legitimate expectations.
January 24 2002