Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs (C-591/10)

Judgment of 19 Jul 2012

law://eu/cjeu/2010/c-591-10/para_30@2026-11-13

30It is for the referring court to determine whether that is so in the case at issue in the main proceedings, having regard to all the circumstances of the case. In that regard it should be noted that it is apparent from the order for reference that, under the provisions of section 78 of the VATA 1994, the Commissioners paid Littlewoods interest on the VAT levied in breach of EU law. Pursuant to those provisions, Littlewoods received payment of simple interest, in accordance with the said provisions, in an amount of GBP 268 159 135, corresponding to interest due over about 30 years, which amount exceeds by more than 23% that of the principal sum, which amounts to GBP 204 774 763.

Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs (C-591/10)

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