Conde Nast and Fleming

12 Feb 2008 | by Philip Woolfe

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.