“…inciple of effectiveness): see, for example, Case C-362/12Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners EU:C:2013:538 and 834, [2014] AC 1161 (“FII (CJEU) 3”) at paragraphs 30 to 32 of the judgment of the Court.…”
“… my judgment, this is a misunderstanding of the EU law cases and of the EU law principle of effectiveness itself. The principle was best expressed in FII CJEU 3[2014] AC 1161, para 32 as follows:…”
“…t of this judgment was provided to the parties, the claimants sought to re-argue this issue by referring to the decision in FII SC[2012] 2 AC 337 and FII CJEU 3[2014] AC 1161 as reasons why the issue should be answered differently whether or not Jazztel was correctly decided. As Mr Ewart [leading counsel for HMRC] submitted, however…”