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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Test Claimants in the Franked Investment Income Group Litigation v IRC ： ウィキペディア英語版 Test Claimants in the Franked Investment Income Group Litigation v IRC ''Test Claimants in the Franked Investment Income Group Litigation v IRC'' () UKSC 19 is an English unjust enrichment law case, concerning liability for overpaid tax, and limitation of claims. The Supreme Court made a reference to the European Court of Justice (ECJ). ==Facts== Companies in two UK groups, with overseas subsidiaries, claimed restitution of advance corporation tax that was in place from 1973 to 1999, now in section 18 of the Income and Corporation Taxes Act 1988. It treated dividends received by UK resident companies from non-resident subsidiaries differently to dividends paid and received within wholly UK groups. This was contrary to EU law, specifically TEC art 43 on freedom of establishment and TEC art 56 on free movement of capital, and the ECJ said there had to be an effective remedy. ''Woolwich v IRC'' had established that recovery of unlawfully exacted tax could be made. The test claimant argued that section 32(1)(c) of the Limitation Act 1980 allowed extended periods for bringing actions based on mistake, starting from the date of the discovery, and the only point for discovery was the ECJ judgment on 8 March 2001. They started proceedings on 8 September 2003, and the same day the Revenue announced legislation to disapply section 32(1)(c), which came in as the Finance Act 2004, section 320. Also, when the House of Lords judgment of 2006 confirmed a right to claim tax paid under a mistake, Parliament passed the Finance Act 2007 section 107, which disapplied section 32(1)(c) for proceedings brought before 8 September 2003. They used tax relief to reduce liability to pay tax. The tax was unlawful under EU law. The FII Group claimed the money back. It said it would have used the tax relief to reduce other lawful tax liabilities, if it had not already been used to pay the unlawful tax. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Test Claimants in the Franked Investment Income Group Litigation v IRC」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.