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Conde Nast and Fleming

12 Feb 2008

The judgment of the House of Lords in Fleming and Condé Nast1 is the latest instalment of the litigation stemming from the introduction of the three-year caps in 1996 and 1997.  The issue for the House was how to deal with the fact that the UK government introduced a time limit for claims under Regulation 29(1) of the Value Added Tax Regulations 1995 (“VATR 1995”) without providing for a transitional period in respect of claims already accrued.  It was accepted by the Commissioners that the failure to provide for a transitional period was a breach of Community law and that national law which is incompatible with Community law must be disapplied to the extent necessary.