ECJ Questions submitted for a preliminary ruling – reference to the court – right of every national court – stage of the proceedings before the national court – nature of the decision to be given by the national court – irrelevant (eec treaty, art. 177, second para.) Community law – direct effect – national charges incompatible with community law – repayment – procedures – application of national law – limits – Community law – direct effect – national charges incompatible with community law – repayment – procedures – application of national law – conditions – consideration of possible passing on of the charge – permissibility Community law – direct effect – national charges incompatible with community law – repayment – procedures – application of national law – conditions – requirement of proof that the taxpayer has not passed the charges on – unacceptability – criteria.
ECLI:EU:C:1983:318,  EUECJ R-199/82,  ECR 3595
Cited – Regina v Secretary of State for Social Security Ex Parte Taylor ECJ 16-Dec-1999
The government made additional payments to pensioners in respect of the additional fuel costs incurred in winter. The complainant asserted that as a man aged 62, he would not receive this benefit where a woman of the same age would have done, and . .
Cited – Walker-Fox v Secretary of State for Work and Pensions CA 29-Nov-2005
The claimant pensioner had moved to France. He sought to claim a retrospective winter fuel allowance claim. The government had eventually agreed to make payments to UK residents abroad.
Held: The claimant was deemed to have had knowledge of . .
Cited – Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue SC 23-May-2012
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European . .
Applied – Test Claimants In the FII Group Litigation v HM Revenue and Customs ChD 27-Nov-2008
The claimants were companies with parent companies in the UK and other subsidiaries not so resident, both in the EU and outside. They complained of the differences in treatment under corporation tax of the payment of dividends between the . .
Cited – Revenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Cited – Littlewoods Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs SC 1-Nov-2017
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
Cited – Prudential Assurance Company Ltd v Revenue and Customs SC 25-Jul-2018
PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties.
Issue I: does EU law require the tax credit to be . .
Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.215185