“…(Joined Cases C-192/95 to C-218/95)[1997] ECR I-165; [1997] STC 1006, para 20 and Lady & Kid A/S v Skatteministeriet (Case C-398/09)[2011] ECR I-7375; [2012] All ER (EC) 410, para 17.…”
“…r would be regarded as unjustly enriched if it was refunded the unlawfully levied tax were further considered in Lady & Kid A/S and others v Skatteministeriet (Case C-398/09) [2012] STC 854 (‘Lady & Kid’). In that case the applicants were retailers who had applied to the Danish tax authorities for reimbursement of business tax they…”