Recovering Overpaid tax: The Shifting role of the ECJ
Publication date: Nov 13, 2013 04:48 PM
Start: Feb 11, 2014 12:00 AM
Britain & Europe Series. 11 February 2014
11 February 2014, 5.00pm
Faculty of Laws
The San Giorgio principle is now well established – where tax has been levied contrary to the rules of EU law, the taxpayer has a right to recover the tax paid. This is a consequence of and an adjunct to the rights conferred on individuals by the EU provisions prohibiting those charges in the first place. What is less clear is the changing role of the ECJ in relation to overpaid tax cases further to this principle. The speakers will consider two aspects of the shifting role of the ECJ.
Part of our Britain & Europe Series.
For further information, see our online bibliography, references and resources page set up specifically for this seminar.
- Rebecca Williams (Oxford)
- Maximilian Schlote (One Essex Court)
- Chair: Monica Bhandari (UCL)
This event is supported by UCL European Institute's Call for Proposals