Language of document :

Action brought on 18 April 2013 - United Kingdom of Great Britain and Northern Ireland v Council of the European Union

(Case C-209/13)

Language of the case: English

Parties

Applicant: United Kingdom of Great Britain and Northern Ireland (represented by: E. Jenkinson, S. Behzadi-Spencer, Agents, M. Hoskins QC, P. Baker QC, V. Wakefield, Barrister)

Defendant: Council of the European Union

The applicant claims that the Court should:

Annul Council Decision 2013/52/EU authorising enhanced cooperation in the area of financial transaction tax; and

Require the Council to pay the United Kingdom's costs of these proceedings.

Pleas in law and main arguments

First plea in law, alleging that Council Decision 2013/52/EU is contrary to Article 327 TFEU because it authorizes the adoption of a financial transaction tax ("FTT") with extraterritorial effects which will fail to respect the competences, rights and obligations of the Non-Participating States.

Second plea in law, alleging that Council Decision 2013/52/EU is unlawful because it authorizes the adoption of an FTT with extraterritorial effects for which there is no justification in customary international law.

Third plea in law, alleging that Council Decision 2013/52/EU is contrary to Article 332 TFEU because it authorizes enhanced cooperation for an FTT, the implementation of which will inevitably cause costs to be incurred by the Non-Participating States.

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1 - OJ L 22, p. 11