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COMMENTS 

Brexit and empire: a long-term view

Can a long-term and comparative understanding of the nature of imperial identities shed light on some of the dynamics behind Brexit? The ways in which empires – and their collapse – transform their central regions as much as the colonies constitute a significant part of the story, argues Andrew Gardner, summarising an article recently published in the Journal of Social Archaeology.
Andrew Gardner (Institute of Archaeology)
20 February 2017
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Starts: Feb 20, 2017 12:00:00 AM

The government's Brexit white paper: a missed opportunity

Nicholas Wright from the UCL School of Public Policy analyses the government's recent White Paper on Brexit.
Nicholas Wright (SPP)
17 February 2017
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Starts: Feb 17, 2017 12:00:00 AM

The process of Brexit: What comes next?

In a new report published jointly by the UCL Constitution Unit and the UCL European Institute, Alan Renwick,  Deputy Director of the Constitution Unit, examines what the process of Brexit is likely to look like over the coming weeks, months, and years. Here he summarises five key lessons.
Alan Renwick (Constitution Unit)
8 February 2017
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Starts: Feb 1, 2017 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