ABSTRACT
The Court recognises legitimate limitations on the Member State, notably where the claimant has passed on the unlawfully levied charge to its customers. As a consequence, seeking a declaration is the principal domestic law remedy employed where an individual or public body seeks to rely on a Community law right, including rights derived from directives. In other words, the judgment of the House of Lords only holds good insofar as the claim for a declaration is made independently of seeking any other relief in the same proceedings. However, national legislative provisions designed to restrict repayments of a duty, which the Court of Justice has held to be contrary to Community law, to claimants who have brought an action for recovery prior to the relevant judgment of the Court of Justice’s judgment are contrary to the principle of effectiveness. The case law continues to evolve, as indeed does English case law, particularly in relation to restitutionary claims against public authorities.
