Court of Justice (Third Chamber) 12 December 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.)

JUDGMENT OF THE COURT (Third Chamber) 12 December 2013 ( *1 ) ‛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’ In Case C‑362/12, REQUEST for a