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COMMENTS 

Does Eastern Europe have lessons for Brexit Britain?

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.
Sean Hanley
1 August 2016
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Starts: Aug 1, 2016 12:00:00 AM

Hollande's response to the Nice massacre will please only the far right

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”.
Philippe Marlière
18 July 2016 More...

Starts: Jul 18, 2016 12:00:00 AM

Roman oratory and the EU referendum campaigns

In addition to marking a politically decisive moment in British history, the campaigns in advance of the referendum on the UK’s membership in the EU were exciting objects of study for Classicists in terms of the political use of oratory.
Gesine Manuwald
11 July 2016 More...

Starts: Jul 11, 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