The CJEU’s third judgment in FII GLO

The CJEU’s third judgment in FII GLO shows that the requirement on a member state to give adequate prospective notice, including a reasonable period for relevant claims to be made, when that state shortens the claims time period, applies equally where there are two (or more) alternative claims routes. This is consistent with the CJEU’s case law on substantive tax issues where the taxpayer has options: both (or all) of those options must individually be EU law compliant. The consequences of the decision are that extended time limit common law mistake of law restitutionary tax claims that could have been made within a reasonable period from 8 September 2003 should now be allowed. However, given pending FA 2013 overpayment relief rules changes for EU law claims, common law claims not already made should be made by 16 January 2014 at the latest.