The Weekly Law Reports
[2014] 3 WLR 743
Court of Justice of the European Union
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners (formerly Inland Revenue Commissioners)
(Case C‑362/12)
EU:C:2013:834
2013 June 26;
Sept 5;
Dec 12
President of Chamber M Ilešič; Judges CG Fernlund (Rapporteur), A Ó Caoimh, C Toader, M E Jarašiūnas Advocate General M Wathelet
European Union— Breach of European Union 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 European Union law— English common law restitutionary remedy enabling recovery of unlawfully exacted taxes— Claimants relying on alternative remedy of recovery of sums paid under mistake of law— National statutory provisions curtailing limitation period for applicable remedies without notice and retroactively— Whether European Union principles of effectiveness, legal certainty and protection of legitimate expectations precluding statutory curtailment of limitation period for alternative remedy—
Limitation Act 1980 (c 58), s 32(1)(c)
—
Finance Act 2004 (c 12), s 320