| Abstract |
Taxpayers have a choice between two systems of refunding for tax levied in breach of EU law. The more generous system has been curtailed retroactively, without notice and without transitional arrangements. The CJ has ruled that the principles of effectiveness, legal certainty and the protection of legitimate expectations preclude such curtailing. Furthermore, it makes no difference that the chosen option was recognized only recently by a lower court and was not definitively confirmed by the highest judicial authority until a later date.
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