The Supreme Court wants to know from the ECJ whether it is permissible under EU law (particularly Articles 167, 168 and 178 of the VAT Directive and the principles of proportionality and fiscal neutrality) to refuse to grant a taxable person a refund of input VAT on the ground that the time limit for exercising that right has expired, in a situation where: (a) it was thought, wrongly, that the supply of goods was not ..