Court of Justice 19 July 2012, C‑35/11 (Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.)

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European Union · · · 19-07-2012

OPINION OF ADVOCATE GENERAL JÄÄSKINEN delivered on 19 July 2012 ( 1 ) Case C‑35/11 Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue The Commissioners for Her Majesty’s Revenue & Customs (Reference for a preliminary ruling from the High Court of Justice of England and Wales, Chancery Division (United Kingdom)) Table of contents I – Introduction II – Background to the

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