CELEX: 62013CA0640
Language: en
Date: 2014-12-18 00:00:00
Title: Case C-640/13: Judgment of the Court (First Chamber) of 18 December 2014  — European Commission v United Kingdom of Great Britain and Northern Ireland (Failure of a Member State to fulfil obligations — Recovery of taxes unduly paid under EU law — National legislation — Retroactive curtailment of the limitation period for the applicable remedies — Principle of effectiveness — Principle of the protection of legitimate expectations)

23.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 65/16
            
         Judgment of the Court (First Chamber) of 18 December 2014 — European Commission v United Kingdom of Great Britain and Northern Ireland
   (Case C-640/13) (1)
   
   ((Failure of a Member State to fulfil obligations - Recovery of taxes unduly paid under EU law - National legislation - Retroactive curtailment of the limitation period for the applicable remedies - Principle of effectiveness - Principle of the protection of legitimate expectations))
   (2015/C 065/22)
   Language of the case: English
   
      Parties
   
   
      Applicant: European Commission (represented by: R. Lyal and W. Roels, Agents)
   
      Defendant: United Kingdom of Great Britain and Northern Ireland (represented by: J. Beeko, Agent)
   
      Operative part of the judgment
   
   The Court:
   
               1.
            
            
               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;
            
         
               2.
            
            
               Orders the United Kingdom of Great Britain and Northern Ireland to pay the costs.
            
         
      (1)  OJ C 78, 15.3.2014.