Court of Justice of the European Union · Judgment
C-362/12Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs
- Decided
- 2013-12-12
- ECLI
- ECLI:EU:C:2013:834
- CELEX
- 62012CJ0362
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Judicial protection - Principle of effectiveness - Principles of legal certainty and the protection of legitimate expectations - Restitution of sums paid but not due - Remedies - National legislation - Curtailment of the limitation period for the applicable remedies without notice and retroactively.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act