Peter Mantle reviews the recent decision of the ECJ concerning claims against the State where the burden of unlawful tax is passed on
A business or consumer which has borne the economic burden
of tax levied 
contrary to EU law but who did not pay the unlawful tax to the tax authorities does not in general have an EU law right to claim repayment of the undue amount direct from the tax authorities.
That applies whether the claim is framed as a claim for reimbursement or for damages.
In its judgment in Danfoss A/S Sauer-Danfoss ApS v Skatteministeriet Case C-94/10 the ECJ has rejected the existence of any absolute EU law right for a non-taxpayer to claim direct against the tax authorities. National law generally...
