Opinion of Advocate General Wathelet delivered on 5 September 2013.#Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Judicial protection — Principle of effectiveness — Principles of legal certainty and the protection of legitimate expectations — Restitution of sums paid but not due — Remedies — National legislation — Curtailment of the limitation period for the applicable remedies without notice and retroactively.#Case C‑362/12.

Record

Official report CELEX 62012CC0362 from European Union at Court of Justice of the European Union. Dated 5 September 2013. Status: decided.

Timeline

1. 5 September 2013

   Decided

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23 official files

• Opinion of Advocate General Wathelet delivered on 5 September 2013.#Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.#Request for a preliminary ruling from the Supreme Court of the United Kingdom.#Judicial protection — Principle of effectiveness — Principles of legal certainty and the protection of legitimate expectations — Restitution of sums paid but not due — Remedies — National legislation — Curtailment of the limitation period for the applicable remedies without notice and retroactively.#Case C‑362/12.

  judgment · EN · 5 September 2013

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• Stanovisko generálního advokáta M. Watheleta přednesené dne 5. září 2013.#Test Claimants in the Franked Investment Income Group Litigation v. Commissioners of Inland Revenue a Commissioners for Her Majesty’s Revenue and Customs.#Žádost o rozhodnutí o předběžné otázce podaná Supreme Court of the United Kingdom.#„Soudní ochrana – Zásada efektivity – Zásady právní jistoty a ochrany legitimního očekávání – Vydání bezdůvodného obohacení – Procesní prostředky – Vnitrostátní právní úprava – Zkrácení promlčecí doby použitelných procesních prostředků bez předchozího upozornění a se zpětnou účinností.#Věc C‑362/12.

  judgment · CS · 5 September 2013

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• Julkisasiamies M. Wathelet’n ratkaisuehdotus 5.9.2013.#Test Claimants in the Franked Investment Income Group Litigation vastaan Commissioners of Inland Revenue ja Commissioners for Her Majesty’s Revenue and Customs.#Supreme Court of the United Kingdomin esittämä ennakkoratkaisupyyntö.#Oikeussuoja – Tehokkuusperiaate – Oikeusvarmuuden periaate ja luottamuksensuojan periaate – Perusteettomien maksujen palautus – Oikeussuojakeinot – Kansallinen lainsäädäntö – Käytettävissä olevien oikeussuojakeinojen vanhentumisaikojen lyhentäminen ilman ennakkoilmoitusta ja taannehtivasti.#Asia C-362/12.

  judgment · FI · 5 September 2013

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• Generalinio advokato M. Wathelet išvada, pateikta 2013 m. rugsėjo 5 d.#Test Claimants in the Franked Investment Income Group Litigation prieš Commissioners of Inland Revenue ir Commissioners for Her Majesty’s Revenue and Customs.#Supreme Court of the United Kingdom prašymas priimti prejudicinį sprendimą.#Teisminė apsauga – Veiksmingumo principas – Teisinio saugumo ir teisėtų lūkesčių apsaugos principai – Nepagrįstai sumokėtų sumų grąžinimas – Teisių gynimo priemonės – Nacionalinės teisės aktai – Taikomų teisių gynimo priemonių senaties termino sutrumpinimas atgaline data ir apie tai nepranešus.#Byla C-362/12.

  judgment · LT · 5 September 2013

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• Conclusioni dell’avvocato generale M. Wathelet, presentate il 5 settembre 2013.#Test Claimants in the Franked Investment Income Group Litigation contro Commissioners of Inland Revenue e Commissioners for Her Majesty’s Revenue and Customs.#Domanda di pronuncia pregiudiziale proposta dalla Supreme Court of the United Kingdom.#Tutela giurisdizionale – Principio di effettività – Principi della certezza del diritto e della tutela del legittimo affidamento – Ripetizione dell’indebito – Mezzi di ricorso – Normativa nazionale – Riduzione, senza preavviso e retroattivamente, del termine di prescrizione dei mezzi di ricorso applicabili.#Causa C‑362/12.

  judgment · IT · 5 September 2013

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• Ģenerāladvokāta M. Vatelē [M. Wathelet] secinājumi, sniegti 2013. gada 5. septembrī.#Test Claimants in the Franked Investment Income Group Litigation pret Commissioners of Inland Revenue un citi.#Supreme Court of the United Kingdom lūgums sniegt prejudiciālu nolēmumu.#Tiesību aizsardzība tiesā – Efektivitātes princips – Tiesiskās noteiktības un tiesiskās paļāvības aizsardzības principi – Nepamatoti samaksāto maksājumu atmaksāšana – Tiesību aizsardzības līdzekļi – Valsts tiesību akti – Tiesību aizsardzības līdzekļu noilguma termiņa saīsināšana, ko piemēro bez iepriekšēja brīdinājuma un ar atpakaļejošu spēku.#Lieta C‑362/12.

  judgment · LV · 5 September 2013

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• Schlussanträge des Generalanwalts M. Wathelet vom 5. September 2013.#Test Claimants in the Franked Investment Income Group Litigation gegen Commissioners of Inland Revenue und Commissioners for Her Majesty’s Revenue and Customs.#Vorabentscheidungsersuchen des Supreme Court of the United Kingdom.#Gerichtlicher Rechtsschutz – Grundsatz der Effektivität – Grundsätze der Rechtssicherheit und des Vertrauensschutzes – Rückzahlung zu Unrecht gezahlter Beträge – Rechtsbehelfe – Nationale Rechtsvorschriften – Ohne Vorankündigung und rückwirkend eingeführte Verkürzung der Frist für die Einlegung von Rechtsbehelfen.#Rechtssache C‑362/12.

  judgment · DE · 5 September 2013

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• Kohtujurist M. Wathelet’ ettepanek, esitatud 5.9.2013.#Test Claimants in the Franked Investment Income Group Litigation versus Commissioners of Inland Revenue ja Commissioners for Her Majesty’s Revenue and Customs.#Eelotsusetaotlus, mille on esitanud Supreme Court of the United Kingdom.#Kohtulik kaitse – Tõhususe põhimõte – Õiguskindluse ja õiguspärase ootuse põhimõte – Alusetult saadud summade tagastamine – Õiguskaitsevahendid – Siseriiklikud õigusnormid – Õiguskaitsevahendite suhtes kohaldatavate aegumistähtaegade tagasiulatuv ja üleminekukorrata lühendamine.#Kohtuasi C‑362/12.

  judgment · ET · 5 September 2013

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• Προτάσεις του γενικού εισαγγελέα M. Wathelet της 5ης Σεπτεμβρίου 2013.#Test Claimants in the Franked Inνestment Incοme Grοup Litigatiοn κατά Cοmmissiοners οf Inland Reνenue και Cοmmissiοners fοr Her Majesty’s Reνenue and Custοms.#Αίτηση του Supreme Cοurt οf the United Kingdοm για την έκδοση προδικαστικής αποφάσεως.#Έννομη προστασία — Αρχή της αποτελεσματικότητας — Αρχές της ασφάλειας δικαίου και της προστασίας της δικαιολογημένης εμπιστοσύνης — Αναζήτηση αχρεωστήτως καταβληθέντων ποσών — Ένδικα βοηθήματα — Εθνική νομοθετική ρύθμιση — Αναδρομική και απροειδοποίητη σύντμηση της προθεσμίας παραγραφής των ισχυόντων ενδίκων βοηθημάτων.#Υπόθεση C‑362/12.

  judgment · EL · 5 September 2013

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• Conclusions de l’avocat général M. M. Wathelet, présentées le 5 septembre 2013.#Test Claimants in the Franked Investment Income Group Litigation contre Commissioners of Inland Revenue et Commissioners for Her Majesty’s Revenue and Customs.#Demande de décision préjudicielle, introduite par la Supreme Court of the United Kingdom.#Protection juridictionnelle – Principe d’effectivité – Principes de sécurité juridique et de protection de la confiance légitime – Restitution de l’indu – Voies de recours – Législation nationale – Réduction du délai de prescription des voies de recours applicables sans préavis et de manière rétroactive.#Affaire C‑362/12.

  judgment · FR · 5 September 2013

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• Conclusões do advogado‑geral M. Wathelet apresentadas em 5 de setembro de 2013.#Test Claimants in the Franked Investment Income Group Litigation contra Commissioners of Inland Revenue e Commissioners for Her Majesty’s Revenue and Customs.#Pedido de decisão prejudicial apresentado pela Supreme Court of the United Kingdom.#Proteção jurisdicional — Princípio da efetividade — Princípios da segurança jurídica e da proteção da confiança legítima — Repetição do indevido — Meios processuais — Lei nacional — Redução retroativa e sem aviso prévio do prazo de prescrição dos meios processuais aplicáveis.#Processo C‑362/12.

  judgment · PT · 5 September 2013

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• Заключение на генералния адвокат M. Wathelet, представено на 5 септември 2013 г.#Test Claimants in the Franked Investment Income Group Litigation срещу Commissioners of Inland Revenue и Commissioners for Her Majesty’s Revenue and Customs.#Преюдициално запитване, отправено от Supreme Court of the United Kingdom.#Съдебна защита — Принцип на ефективност — Принципи на правна сигурност и на защита на оправданите правни очаквания — Връщане на недължимо платеното — Способи за защита — Национално законодателство — Намаляване на давностния срок за предвидените искове без предупреждение и с обратна сила.#Дело C‑362/12.

  judgment · BG · 5 September 2013

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• Mišljenje nezavisnog odvjetnika M. Watheleta od 5. rujna 2013.#Test Claimants in the Franked Investment Income Group Litigation protiv Commissioners of Inland Revenue i Commissioners for Her Majesty’s Revenue and Customs.#Zahtjev za prethodnu odluku koji je uputio Supreme Court of the United Kingdom.#Sudska zaštita – Načelo djelotvornosti – Načela pravne sigurnosti i zaštite legitimnih očekivanja – Povrat stečenog bez osnove – Pravna sredstva – Nacionalno zakonodavstvo – Skraćivanje roka zastare za podnošenje pravnih sredstava bez prethodnog upozorenja i s retroaktivnim učinkom.#Predmet C-362/12.

  judgment · HR · 5 September 2013

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• Conclusie van advocaat-generaal M. Wathelet van 5 september 2013.#Test Claimants in the Franked Investment Income Group Litigation tegen Commissioners of Inland Revenue en Commissioners for Her Majesty’s Revenue and Customs.#Verzoek van de Supreme Court of the United Kingdom om een prejudiciële beslissing.#Rechterlijke bescherming – Doeltreffendheidsbeginsel – Rechtszekerheids‑ en vertrouwensbeginsel – Teruggave van onverschuldigd betaalde – Rechtsmiddelen – Nationale wetgeving – Verkorting van verjaringstermijn van beschikbare beroepen zonder voorafgaande kennisgeving en met terugwerkende kracht.#Zaak C‑362/12.

  judgment · NL · 5 September 2013

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• M. Wathelet főtanácsnok indítványa, az ismertetés napja: 2013. szeptember 5.#Test Claimants in the Franked Investment Income Group Litigation kontra Commissioners of Inland Revenue és Commissioners for Her Majesty’s Revenue and Customs.#A Supreme Court of the United Kingdom [Egyesült Királyság] által benyújtott előzetes döntéshozatal iránti kérelem.#Bírói jogvédelem – Tényleges érvényesülés elve – A jogbiztonság és a bizalomvédelem elve – Jogalap nélkül fizetett összeg visszatérítése – Jogorvoslati lehetőségek – Nemzeti jogszabály – A hosszabb határidő megrövidítése előzetes értesítés nélkül és visszaható hatállyal.#C‑362/12. sz. ügy.

  judgment · HU · 5 September 2013

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• Opinia rzecznika generalnego M. Watheleta przedstawiona w dniu 5 września 2013 r.#Test Claimants in the Franked Investment Income Group Litigation przeciwko Commissioners of Inland Revenue i Commissioners for Her Majesty’s Revenue and Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Supreme Court of the United Kingdom.#Ochrona sądowa – Zasada skuteczności – Zasady pewności prawa i ochrony uzasadnionych oczekiwań – Zwrot nienależnego świadczenia – Środki zaskarżenia – Prawo krajowe – Skrócenie terminu przedawnienia mających zastosowanie środków zaskarżenia bez uprzedzenia i z mocą wsteczną.#Sprawa C-362/12.

  judgment · PL · 5 September 2013

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• Förslag till avgörande av generaladvokat M. Wathelet föredraget den 5 september 2013.#Test Claimants in the Franked Investment Income Group Litigation mot Commissioners of Inland Revenue och Commissioners for Her Majesty’s Revenue and Customs.#Begäran om förhandsavgörande från Supreme Court of the United Kingdom.#Domstolsskydd – Effektivitetsprincipen – Rättssäkerhetsprincipen och principen om skydd för berättigade förväntningar – Återbetalning av felaktigt inbetalt belopp – Rättsmedel – Nationell lagstiftning – Preskriptionstiden för tillämpliga rättsmedel förkortas utan föregående underrättelse och med retroaktiv verkan.#Mål C‑362/12.

  judgment · SV · 5 September 2013

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• Návrhy prednesené 5. septembra 2013 – generálny advokát M. Wathelet.#Test Claimants in the Franked Investment Income Group Litigation proti Commissioners of Inland Revenue a Commissioners for Her Majesty’s Revenue and Customs.#Návrh na začatie prejudiciálneho konania podaný Supreme Court of the United Kingdom.#Súdna ochrana – Zásada efektivity – Zásady právnej istoty a ochrany legitímnej dôvery – Vrátenie plnenia bez právneho dôvodu – Opravné prostriedky – Vnútroštátna právna úprava – Skrátenie premlčacej lehoty na podanie dostupných opravných prostriedkov bez oznámenia a so spätnou účinnosťou.#Vec C‑362/12.

  judgment · SK · 5 September 2013

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• Forslag til afgørelse fra generaladvokat M. Wathelet fremsat den 5. september 2013.#Test Claimants in the Franked Investment Income Group Litigation mod Commissioners of Inland Revenue og Commissioners for Her Majesty’s Revenue and Customs.#Anmodning om præjudiciel afgørelse indgivet af Supreme Court of the United Kingdom.#Effektiv domstolsbeskyttelse – effektivitetsprincippet – retssikkerhedsprincippet og princippet om beskyttelse af den berettigede forventning – tilbagesøgning af beløb erlagt i urigtig formening om skyld – retsmidler – national lovgivning – forkortelse af forældelsesfristen for de retsmidler, der finder anvendelse, uden varsel og med tilbagevirkende kraft.#Sag C-362/12.

  judgment · DA · 5 September 2013

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• Conclusiones del Abogado General Sr. M. Wathelet, presentadas el 5 de septiembre de 2013.#Test Claimants in the Franked Investment Income Group Litigation contra Commissioners of Inland Revenue y Commissioners for Her Majesty’s Revenue and Customs.#Petición de decisión prejudicial planteada por la Supreme Court of the United Kingdom.#Tutela judicial — Principio de efectividad — Principios de seguridad jurídica y de protección de la confianza legítima — Devolución de cantidades indebidamente percibidas — Vías de recurso — Legislación nacional — Reducción del plazo de prescripción de las vías de recurso disponibles sin previo aviso y con carácter retroactivo.#Asunto C‑362/12.

  judgment · ES · 5 September 2013

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• Sklepni predlogi generalnega pravobranilca M. Watheleta, predstavljeni 5. septembra 2013.#Test Claimants in the Franked Investment Income Group Litigation proti Commissioners of Inland Revenue in Commissioners for Her Majesty’s Revenue and Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Supreme Court of the United Kingdom.#Sodno varstvo – Načelo učinkovitosti – Načeli pravne varnosti in zaupanja v pravo – Povračilo neupravičeno plačanih zneskov – Pravna sredstva – Nacionalna zakonodaja – Retroaktivno skrajšanje zastaralnega roka za veljavna pravna sredstva, brez predhodne objave.#Zadeva C‑362/12.

  judgment · SL · 5 September 2013

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• Concluziile avocatului general M. Wathelet prezentate la 5 septembrie 2013.#Test Claimants in the Franked Investment Income Group Litigation împotriva Commissioners of Inland Revenue și Commissioners for Her Majesty’s Revenue and Customs.#Cerere de decizie preliminară formulată de Supreme Court of the United Kingdom.#Protecție jurisdicțională – Principiul efectivității – Principiile securității juridice și protecției încrederii legitime – Restituirea plății nedatorate – Căi de atac – Legislație națională – Reducerea termenului de prescripție a căilor de atac aplicabile fără preaviz și cu efect retroactiv.#Cauza C-362/12.

  judgment · RO · 5 September 2013

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• Konklużjonijiet tal-Avukat Ġenerali M. Wathelet, ippreżentati fil-5 ta’ Settembru 2013.#Test Claimants in the Franked Investment Income Group Litigation vs Commissioners of Inland Revenue u Commissioners for Her Majesty’s Revenue and Customs.#Talba għal deċiżjoni preliminari mressqa mis-Supreme Court of the United Kingdom.#Protezzjoni ġudizzjarja — Prinċipju ta’ effettività — Prinċipji ta’ ċertezza legali u ta’ protezzjoni tal-aspettattivi leġittimi — Ħlas lura ta’ ammonti mħallsa indebitament — Rimedji ġudizzjarji — Leġiżlazzjoni nazzjonali — Tnaqqis tat-terminu ta’ preskrizzjoni tar-rimedji ġudizzjarji applikabbli mingħajr avviż minn qabel u b’mod retroattiv.#Kawża C‑362/12.

  judgment · MT · 5 September 2013

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