Refusal to reimburse a tax paid in error – Unjust enrichment arising from the link between the introduction of that tax and the abolition of other taxes
Citations:
[2011] EUECJ C-398/09, [2012] BVC 83, [2012] All ER (EC) 410, [2011] ECR I-7375, [2012] 1 CMLR 14, [2012] CEC 517, [2012] STC 854, ECLI:EU:C:2011:540
Links:
Jurisdiction:
European
Citing:
Opinion – Lady and Kid A/S, Direct Nyt ApS, A/S Harald Nyborg Isenkram-og Sportsforretning, KID-Holding A/S v Skatteministeriet ECJ 7-Dec-2010
ECJ (Opinion) Taxes do not conform to National Union law – Repayment – Refusal – Repercussion – Unjust enrichment – Compensation for illegal tax by the simultaneous removal of other statutory charges – Internal . .
Cited by:
Cited – Hemming (T/A Simply Pleasure) and Others, Regina (on The Application of) v Westminster City Council SC 19-Jul-2017
The claimant challenged fees which were charged to the respondents on applying to Westminster City Council for sex shop licences for the three years ended 31 January 2011, 2012 and 2013 and which included the council’s costs of enforcing the . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other
Updated: 19 August 2022; Ref: scu.642459
