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If the principle of parliamentary sovereignty is to continue to have real meaning in Britain, the decision to leave the EU must be taken by parliament, not the government.
17 October 2016
Starts: Oct 17, 2016 12:00:00 AM
What, if anything, can the experience of (research on) Eastern Europe say to us as we head towards Brexit? Lessons may lie above all in getting to grips with the tempo and nature of political change, its (un)predictability and likely channels.
1 August 2016
Starts: Aug 1, 2016 12:00:00 AM
On Thursday night, for the third time since January 2015, President François Hollande was faced with a mass murder on French soil. An ashen-faced Hollande, almost looking like a broken man, appeared on television on Friday at 4am and declared: “This is undoubtedly a terrorist attack; the whole of France is under the threat of an Islamic terrorist attack”.
18 July 2016 More...
Starts: Jul 18, 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.
- 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|