“…obligation to repay because the input tax refund was not due. They cited for that proposition the judgment in Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (Case C-110/99) [2000] ECR I-11595 para 56. That case concerned the right of Emsland-Stärke to non-differentiated export refunds. Goods had been exported to Switzerland resul…”
“… provided in a forthcoming article by Merrett L. “Abuse of Rights and Forum Shopping”. The author explains that the doctrine was applied in a fiscal context in case C-110/99 Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (2000) ECR I–11569. The Court of Justice stated at [51] to [53]:…”
“…son LJ said, at [33], that he found this submission “very difficult to square” with the (pre-Halifax) case of Emsland-Stärke GmbH v Hauptzollamt Hamburg-Jonas (Case C-110/99, [2000] ECR I-11569) in which the CJEU had said:…”
“…see Case C-110/99 Emsland-Stärke GmbH EU:C:2000:695; [2000] ECR I-11569, at [52]-[53]; also see Case C-202/13 R (McCarthy) v Secretary of State for the Home Department EU:C:2014…”