The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs (C-628/15)

Judgment of 14 Sept 2017

law://eu/cjeu/2015/c-628-15/para_52@2026-11-14

52However, it must be recalled that the right to a refund, within the meaning of the case-law cited in paragraph 50 of the present judgment, is concerned not only with the amounts paid to the Member State by way of unlawful charges but also any deducted amount the refund of which is essential in restoring the equal treatment required by the provisions of the FEU Treaty on the freedoms of movement (see, by analogy, judgments of 8 March 2001, Metallgesellschaft and Others, C‑397/98 and C‑410/98, EU:C:2001:134, paragraph 87; of 12 December 2006, Test Claimants in the FII Group Litigation, C‑446/04, EU:C:2006:774, paragraph 205, and of 19 July 2012, Littlewoods Retail and Others, C‑591/10, EU:C:2012:478, paragraph 25), including, consequently, the amounts due to the individual in respect of a tax credit of which he has been deprived under the national legislation precluded by EU law.

The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs (C-628/15)

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