Court of Justice 5 September 2013, C‑362/12 (Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.)

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European Union · · · Cited by 1 · 05-09-2013

OPINION OF ADVOCATE GENERAL WATHELET delivered on 5 September 2013 ( 1 ) Case C‑362/12 Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue, Commissioners for Her Majesty’s Revenue and Customs (Request for a preliminary ruling from the Supreme Court of the United Kingdom (United Kingdom)) ‛Recovery of national taxes which are contrary to European

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