“…e recovery of unlawfully levied tax had already been clearly stated by the CJEU in the Marks & Spencer case (to which we will need to return) in July 2002: see Case C-62/00Marks & Spencer plc v Customs and Excise Commissioners EU:C:2002:435, [2003] QB 866 (“Marks & Spencer”). The Revenue sought to justify this omission, however, b…”
“…al certainty, that period must be fixed in advance (see Case 41/69 ACF Chemiefarma v Commission of the European Communities [1970] ECR 00661, paragraph 19, and Case C-62/00 Marks & Spencer [2002] ECR I-06325, paragraph 39). Therefore, any application ‘by analogy’ of a limitation period must be sufficiently foreseeable for a person…”