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16 January 2015
UK v European Commission (Case C-640/13), Court of Justice of the EU
The European Commission brought an action against the UK, claiming FA 2007, s 107, “limitation period in old actions for mistake of law relating to direct tax”, was incompatible with European Union law.
The Court of Justice of the EU said s 107 curtailed the right of taxpayers to reclaim wrongly charged tax. It was “incompatible, not just with the principle of effectiveness, but also with the principle of the protection of legitimate expectations of taxpayers, so far as concerns the obligation under EU law to guarantee taxpayers the right to a refund of taxes paid in breach of that law”.
