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COMMENTS 

The aftermath of Berlin: what implications for German politics?

Uta Staiger, Executive Director of the European Institute, comments on the German political and media responses after the Christmas market attacks, in a piece originally published by the New Statesman.
20 December 2016
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Starts: Dec 20, 2016 12:00:00 AM

What will Brexit mean for London's digital entrepreneurs?

Oliver Patel, Research Assistant at the European Institute, offers three reasons why the Brexit vote is worrying for London's tech community.
Oliver Patel (UCL European Institute)
19 December 2016
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Starts: Dec 19, 2016 12:00:00 AM

More than just populism

On 4 December Italians rejected Matteo Renzi’s proposed constitutional reforms, leading to his resignation as Prime Minister. Roberta Damiani and Meg Russell argue that the referendum result demonstrated the perils of referendums on detailed constitutional matters and in particular of attempted second chamber reform.
16 December 2016
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Starts: Dec 5, 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