Group Litigation Orders
Group Litigation Order
Ref No: 54
Name of Group Litigation Order: MTIC Damages Group Litigation
Date of Order: 21/06/06
Judge: Mr Justice [ ]
Court: Queen's Bench Division (on transfer from Chancery Division)
Managing Court: Commercial Court, Queen's Bench Division, Royal Courts of Justice
Lead Solicitors: DLA Piper Rudnick Gray Cary UK LLP
3, Noble Street
London
EC2V 7EE
DX 33866 London Finsbury Square
Tel: 08700 111 111
(Ref: Michael Anderson)
Defining Issues:
To determine
A: whether
(i) the raising of an assessment(s) to value added tax ("VAT") and/or
(ii) the refusal to pay an amount claimed by way of repayment of value addede tax and/or
(iii) the delaying of the making of a repayment of value added tax pending verification of the claim or other administrative measure and/or
(iv) the setting off of an amount due by way of repayment of value added tax
in respect of transactions which gave rise to a valid VAT repayment claim but which the Commissioners of Her Majesty's Revenue and Customs decided formed or may have formed part of a Missing Trader Intra Community fraud and, to that extent, fell outside the scope of VAT, was in breach of the Sixth EC Council Directive 77/338/EEC ("the Sixth Directive");
B: whether the aforesaid actions were in breach of any other principles or provisions of European Community Law;
C: in so far as the aforesaid actions were in breach of the Sixth Directive or any other principles or provisions of European Community Law, whether any such breadh falls within the scope of the principles arising out of "Francovich and Bonifaci v Italy (Joined Cases C-6/90 and C-9/90 [1991] ECR I-5357)".