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COMMENTS 

'Highly problematic, to put it mildly'

Deciphering the Conservative Party’s proposals for a new ‘British Bill of Rights’ is not an easy task, as the eight-page policy document is riddled with errors, distortions and imprecise language. What is more, their two main policy aims are highly problematic, argues
Colm O'Cinneide
9 October 2014
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Starts: Oct 9, 2014 12:00:00 AM

UK & EU: New Faces, Old Problems?

The row between Britain and its allies that accompanied the nomination of Jean-Claude Juncker as the new Commission President was seen by some as an effective short-term tactic from David Cameron. But the ‘Juncker bounce’ was short-lived and left Cameron in a long-term strategic pickle.
Paola Buonadonna
6 October 2014
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Starts: Oct 6, 2014 12:00:00 AM

Five lessons of the Juncker Affair

It is now three months since Jean-Claude Juncker was elected President of the Commission, against the express wishes of the British and Hungarian governments.  What lessons can we draw from this episode about British attitudes to the European Union?
6 October 2014
Prof Michael Shackleton
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Starts: Oct 6, 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