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You don’t have to be ‘mard’ to work here, but it helps

Richard Frimston, March 2012

Richard Frimston TEP is a Partner and Head of the Private Client team at Russell-Cooke LLP, and Chair of the STEP EU Committee.

Summary:

The general principle in relation to the cross-border recovery of tax has been easy. As set out in Government of India v Taylor [1955] AC 491, tax in one state cannot be enforced in another.

The EU started to erode this rule in a 1976 Directive (76/308/EEC), which dealt with the recovery of claims relating to the Common Agricultural Policy and excise duties. The 1976 Directive was extended in 1979 to include the recovery of VAT (79/1071/EEC).

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