Curtailment of limitation period for applicable remedies without notice and retroactively

Case Law – Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue & Anor (Case C-362/12) [2014] BTC 27

Kleinwort Benson claim

Case Law – Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue & Anor (Case C-362/12) [2014] BTC 27

National legislation

Case Law – Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue & Anor (Case C-362/12) [2014] BTC 27

Principle of effectiveness

Case Law – Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue & Anor (Case C-362/12) [2014] BTC 27

Principles of legal certainty and protection of legitimate expectations

Case Law – Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue & Anor (Case C-362/12) [2014] BTC 27

Remedies

Case Law – Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue & Anor (Case C-362/12) [2014] BTC 27

Restitution of sums paid but not due

Case Law – Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue & Anor (Case C-362/12) [2014] BTC 27