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| UK Referred To ECJ Over Tax Repayment Law |
by Robert Lee, Tax-News.com, London
Thursday, February 02, 2012
The European Commission (EC) has referred the UK to the European Court of Justice for its abolition of a process allowing for the repayment of taxes which according to EU law have been levied illegitimately.
The Commission has already formally requested the UK amend its legislation
to ensure compliance with European Union (EU) rules. It made the request in
September, 2010, but the UK refused to change its law.
Under EU law, taxes that must be reimbursed when they have been levied in breach
of EU rules should be repaid according to the national rules on internal tax
reimbursements. This reimbursement should not be made impossible or excessively
difficult. In this respect, a retroactive limitation of the rights of taxpayers
without proper transitional rules goes against this principle.
The Commission notes that the UK retroactively abolished one of the remedies
used by taxpayers seeking reimbursement of taxes paid in breach of EU law. It
holds that consequently no proper transitional rules are provided for (except
in certain limited circumstances).
As a result, the Commission deems it practically impossible in certain cases
to exercise the rights conferred by EU law. This therefore goes against EU rules
as this measure exceeded the limits of national procedural autonomy.
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