Brussels, 13/12/2013 (Agence Europe) - On 12 December, the EU Court of Justice ruled against (case C-362/12) UK legislation whose effect is to deprive taxpayers, without notice and retroactively, of a remedy (“Kleinwort Benson cause of action”) for recovering tax levied in breach of EU law (in the case in question, reimbursement of the “advance corporation tax” to the Aegis group). By legislation enacted on 24 June 2004, the national legislature decided that the limitation period for...