The Court of Justice has given a judgment in the case Test Claimants in the Franked Investment Income Group Litigation.

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.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen