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COMMENTS 

The heart of the matter: passion, politics and the EU referendum

Both Leave and Remain have appealed to voters’ guts to the extent that reason itself has become suspicious. Emotions will rule the day on 23 June, but at what cost?
23 June 2016
Uta Staiger
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Starts: Jun 23, 2016 12:00:00 AM

The price of solidarity: is Brexit worth it?

A misunderstanding of history and of historical time has put European solidarity on the chopping block. Think carefully before allowing the axe to swing, pleads Jan Kubik, Director of the School of Slavonic & East European Studies at UCL.
23 June 2016
Jan Kubik
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Starts: Jun 23, 2016 12:00:00 AM

Undecided on the referendum? These are the three questions to ask yourself in the voting booth

If there is one thing people can agree on as they prepare to vote on the UK’s EU membership: comprehensive, comprehensible and trustworthy information is in short supply. Every day, the quality of the debate sinks to a new low – yet the stakes are as high as ever. How, then, are you supposed to make your decision on June 23? What questions should you ask yourself when you enter the polling booth?
16 June 2016
Uta Staiger
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Starts: Jun 16, 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