Case C-283/94 Denkavit 
- A complex tax directive was incorrectly implemented by Germany
- Could Denkavit recover for its loss due to the incorrect implementation under state liability?
- The interpretation was not ‘sufficiently serious’
- The mistake was made in good faith
- The directive supported the mistaken interpretation, as evidenced by other Member States interpreting it in the same way
Posted in EU Law Revision Notes.
This page was last updated on 30th April 2015