The Court of Justice has given a judgment in the case Commission v UK.

The Court declares that by adopting a provision, such as section 107 of the Finance Act 2007, which curtailed, retroactively and without notice or transitional arrangements, the right of taxpayers to recover taxes levied in breach of EU law the United Kingdom of Great Britain and Northern Ireland has failed to comply with its obligations under Article 4(3) TEU.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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