The Weekly Law Reports
[2012] 2 WLR 1149
Supreme Court
Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (formerly Inland Revenue Comrs)
[2012] UKSC 19
2012 Feb 21,
22,
23,
27,
28,
29;
May 23
Lord Hope of Craighead DPSC, Lord Walker of Gestingthorpe, Lord Clarke of Stone-cum-Ebony, Lord Dyson, Lord Sumption, Lord Reed JJSC, Lord Brown of Eaton-under-Heywood
European Community— Breach of community law— Domestic remedy— Claims for recovery of taxes unduly levied— Requirement that domestic law of member state provide effective remedy for recovery of taxes levied contrary to Community law— English law providing resitutionary remedy of recovery of unlawfully exacted taxes— Claimant relying on alternative remedy of recovery of sums paid under mistake of law— Whether Community law requirement extending to alternative remedy so as to preclude statutory curtailment of limitation period if contrary to Community law principles—
Finance Act 2004 (c 12), s 320
—
Finance Act 2007 (c 11), s 107
Restitution— Quasi-contract— Moneys had and received— Statute levying tax contrary to EU law— Payments of moneys to revenue in accordance with taxing statute— Payments made without prior formal demand by revenue— Taxpayers’ right to recover unlawfully exacted taxes— Whether applicable in absence of demand by revenue— Whether within statutory provision extending limitation period for actions for relief from consequences of mistake— Whether applicable where recovery possible under statutory right for repayment of tax paid by error or mistake—
Taxes Management Act 1970 (c 9) (as amended by Finance Act 1994 (c 9), s 196, Sch 19, para 8(2)), s 33(1) (2A)
—
Limitation Act 1980 (c 58), s 32(1)(c)