United Kingdom v European Commission

European Union – Treaty provisions. The Court of Justice of the European Union granted the application by the European Commission for a declaration that by retroactively curtailing the right of taxpayers to recover tax which had been levied contrary to European Union law as set out in s 107 of the Finance Act 2007, the United Kingdom had failed to comply with its obligations under art 4(3) of the Treaty on the Functioning of the European Union.

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