Curtailment of right to recover tax unlawfully paid
In Commission v UK (C-640/13) (18 December 2014) the CJEU has confirmed that the retroactive curtailment of the right to recover tax unlawfully paid was contrary to EU law.
The European Commission sought a declaration from the CJEU that by retroactively curtailing the right of taxpayers to recover tax levied contrary to EU law (in FA 2007 s 107) the UK had failed to comply with its obligations under EU law.
The CJEU noted that the right to a refund of taxes levied in a member state in breach of EU law is the consequence and complement of the rights conferred on individuals by the provisions of EU law. It also noted that the principle of effectiveness requires domestic procedural rules not to render the exercise of that right excessively difficult. The CJEU observed that under its own settled...
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Curtailment of right to recover tax unlawfully paid
In Commission v UK (C-640/13) (18 December 2014) the CJEU has confirmed that the retroactive curtailment of the right to recover tax unlawfully paid was contrary to EU law.
The European Commission sought a declaration from the CJEU that by retroactively curtailing the right of taxpayers to recover tax levied contrary to EU law (in FA 2007 s 107) the UK had failed to comply with its obligations under EU law.
The CJEU noted that the right to a refund of taxes levied in a member state in breach of EU law is the consequence and complement of the rights conferred on individuals by the provisions of EU law. It also noted that the principle of effectiveness requires domestic procedural rules not to render the exercise of that right excessively difficult. The CJEU observed that under its own settled...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
