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United Kingdom limitation periodsultra vires payments

FII Group Litigation v Revenue and Customs Commissioners

[2012] UKSC 19
JurisdictionUnited Kingdom
CourtUK Supreme Court
Year2012
StatusBinding authority

Summary

Domestic limitation rules must be interpreted in accordance with EU law principles of effectiveness and equivalence and cannot render exercise of EU law rights practically impossible.

Key Principle

Limitation provisions must be interpreted in accordance with EU law principles of effectiveness and equivalence; domestic limitation rules cannot make it practically impossible to exercise EU law rights.

Area of Law

limitation

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