The Court of Justice for the European Union (CJEU) issued a judgment on 12 December 2013 concluding that EU law precludes UK measures effect of which is to deprive taxpayers and that happened without notice and retroactively. It was focused on remedy for a refund of tax and was imposed in breach of EU law.
The case: Test Claimants in the Franked Investment Income Group Litigation v. Commissioners of Inland Revenue, C-362/12 (12 December 2013).
It was concluded by The CJEU that a national law limiting, retroactively and without any transition relief, the period within which a refund could be claimed for taxes collected in breach of EU law and which was incompatible with the principle of effectiveness.
It was also found by the CJEU that the law infringed on the principles of legal certainty and the protection of genuine expectations.
