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COMMENTS 

At the Edges of Europe: Britain, Romania and European Identities

In their relationship to Europe, both Britain and Romania are situated at the continent’s edge, but that is where any list of comparisons between the two countries usually ends. Certainly, both countries are members of the European Union, but their respective responses to the European Union differ markedly. Polls conducted by Eurobarometer consistently put Romanians among the most enthusiastic supporters of the European Union, and the British (along with the Greeks) among the least. But what are the historical roots of Romanian and British attitudes towards Europe and the European idea?
27 July 2015
Prof. Martyn Rady More...

Starts: Jul 27, 2015 12:00:00 AM

Extremism disenchanted: what role can education play?

Young people in the UK today who are attracted to extremism are typically well educated. Given the weaknesses of this ideology in terms of its use of history, internal coherence of arguments and moral standards, its success with many educated young people requires explanation. The explanation, according to Dr. Farid, is multifaceted but education has a big role to play in curbing the trend.
2 June 2015
Dr. Farid Panjwani More...

Starts: Jun 2, 2015 12:00:00 AM

The case for an EU referendum

Christopher Bickerton, lecturer in Politics at the University of Cambridge, discusses how how the impending EU referendum in the UK necessitates open and unbiased academic debate, and how British discussions of EU reform may reverberate across the European continent.
15 May 2015
Dr. Christopher Bickerton More...

Starts: May 15, 2015 12:00:00 AM

New Britain & Europe policy briefing:Tax

8 July 2014

8 July 2014
This policy briefing discusses key issues regarding the recovery of overpaid tax and the role of the Court of Justice of the European Union (CJEU).

Part of our Britain & Europe series, the briefing considers the right to recovery of unlawfully levied tax in EU law, the role of national courts, and the consequences of the shift of competency from national courts to the CJEU that has taken place in the last decade. It concludes that whilst this move is positive in some respects, it also entails an important transfer of responsibility to the CJEU which must be properly discharged. There are a number of ambiguities, relating to the rules on causation, defences, and calculation of interest, which require further clarification. These matters are very technical but billions of pounds worth of liability turns on their proper analysis.

KEY CONCLUSIONS

  • There has been a shift in the approach of the CJEU with regard to the recovery of unlawfully levied tax. This has revealed a number of complexities which require further resolution.
  • It is important to ensure consistency between national courts in their approach to causes of action and defences.
  • There are significant complexities over the payment of interest, including the definitions of ‘loss’ and ‘adequate indemnity’.
  • There is a tension between the principle of effectiveness and legitimate expectations which could give rise to a discrepancy between EU and national law.

For further literature, see also our Online Resource Area on this topic.


Download the full Policy Briefing