Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 12/12/2013

Subject: The Court affirmed that EU law precludes UK legislation whose effect is to deprive taxpayers, without notice and retroactively, of a remedy for recovering tax levied in breach of EU law. The fact that a second remedy is available to taxpayers for recovering that tax does not counteract the negative consequences of removing the more favourable remedy.

Parties: Test Claimants in the Franked Investment Income Group Litigation

Classification: Freedoms - Art. 15 Right of establishment - Justice - Art. 47 Justice: remedy

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