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COMMENTS 

What the people of Nagorno-Karabakh think about the future of their homeland

The disputed territory of Nagorno-Karabakah has been caught in a tug-of-war between Armenia and Azerbaijan for decades. Internationally recognised as part of Azerbaijan, it’s home to an estimated 120,000 people, primarily ethnic Armenians, who want to separate from Azerbaijan. It’s been a de facto independent state since a fragile ceasefire was brokered in 1994, and low-level violence has flared up every spring ever since.
3 May 2016
Kristin M. Bakke
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Starts: May 3, 2016 12:00:00 AM

Migration, the lightning rod of the EU referendum

The EU-Turkey deal should have no role in the Brexit debate, yet it brings the crucial question of the European Union and migration into focus at an inopportune time.
14 April 2016
Uta Staiger
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Starts: Apr 14, 2016 12:00:00 AM

Unsettling times for a settled population? Polish perspectives on Brexit

Many Poles have lived, worked, and settled in the UK for up to 12 years now. Anne White, Professor of Polish Studies at the UCL School of Slavonic and East European Studies, says it’s no longer so easy for them to pick up and leave.
14 April 2016
Anne White
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Starts: Apr 14, 2016 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