Press Release: Taxation: Commission refers the United Kingdom to the Court of Justice for abolishing the ‘remedy for repayment of taxes paid in mistake of law’

The European Commission has decided to refer the United Kingdom to the EU's Court of Justice for abolishing the "remedy for repayment of taxes paid in mistake of law" without proper transitional rules.

Under EU law, taxes that must be reimbursed when these taxes 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.