Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue (C-524/04)

Judgment of 13 Mar 2007

law://eu/cjeu/2004/c-524-04/para_115@2026-11-12

115While it has not gone so far as to rule out the possibility of a State being liable in less restrictive conditions on the basis of national law, the Court has held that there are three conditions under which a Member State will be liable to make reparation for loss and damage caused to individuals as a result of breaches of Community law for which it can be held responsible, namely that the rule of law infringed must be intended to confer rights on individuals, that the breach must be sufficiently serious, and that there must be a direct causal link between the breach of the obligation resting on the State and the loss or damage sustained by the injured parties (see Brasserie du Pêcheur and Factortame, paragraphs 51 and 66; Case C-224/01 Köbler [2003] ECR I-10239, paragraphs 51 and 57; and Test Claimants in the FII Group Litigation, paragraph 209).

Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue (C-524/04)

History · 1 version

Connections