Welcome to the UCL European Institute, UCL's hub for research, collaboration and information on Europe and the European Union.

Contact us

16 Taviton St
London
WC1H 0BW
+44 (0) 207 679 8737
european.institute@ucl.ac.uk

How to find us >>

trans32.pngtrans32.pngtrans32.pngtrans32.png

COMMENTS 

The Democratic Disconnect

In the eurozone, the EU needs greater legitimacy at the national level not only to secure space for domestic politics but also to secure respect for social and economic commitments over time.
Prof. Albert Weale
24 November 2014 More...

Starts: Nov 24, 2014 12:00:00 AM

Europe: Six decades of strife and controversy for UK

It's groundhog day in Britain, where the European Union is concerned. The context changes, but the basic issues do not.
Sir Stephen Wall
18 November 2014 More...

Starts: Nov 18, 2014 12:00:00 AM

The 9 November poll in Catalonia

The recent Scottish referendum set a precedent in contemporary Europe by seeking to deliver, in agreement between Westminster and Holyrood, a binding decision on Scotland's future. The 'participatory process' that took place in Catalonia on 9 November could not be more different. Why is this so, what are its consequences, and where might we be heading?
Dr Claire Colomb
Dr Uta Staiger

13 November 2014
More...

Starts: Nov 13, 2014 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