“… based in another, developed through a series of judgments of the Court of Justice, including Verkooijen [2000] ECR I-4071, Lenz [2004] ECR I-7063 and Manninen [2005] Ch 236 … , Hoechst [2001] Ch 620 and FII (CJEU) 1 [2012] 2 AC 436. Each of those judgments was itself the result of a claim made some years earlier. In Hoechst, for e…”
“…ase C-375/12 Bouanich v Directeur des services fiscaux de la Drôme EU:C:2014:138, at paragraph 44 of the judgment). In Case C-319/02 Manninen [2004] ECR I-7477,[2005] Ch 236 (“Manninen”), for example, Finnish tax legislation was held to constitute a restriction because it had “the effect of deterring fully taxable persons in Finlan…”