Judgment in Case C-362/12. Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs

EU law precludes UK legislation whose effect is to deprive taxpayers, without notice and retroactively, of a remedy for recovering tax levied in breach of EU law.

The fact that a second remedy is available to taxpayers for recovering that tax does not counteract the negative consequences of removing the more favourable remedy.