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COMMENTS 

From Indyref to Indignados: how passions and politics mix

As Scotland heads to the polls, this piece discusses the extent to which emotions have arrived at the heart of contemporary politics – yet we still hesitate to admit it. Emotions can neither be banished nor ignored when we discuss what constitutes political communities, how political decisions should be made and political action springs into being. Yet to embrace the rise of emotional politics without acknowledging how intimately it is and should be entangled with reason equally risks undermining just political action.
Dr Uta Staiger
18 September 2014
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Starts: Sep 18, 2014 12:00:00 AM

10 things you need to know about what will happen if Scotland votes yes

As the Scottish independence referendum draws closer the outcome is hard to predict. Both Westminster politicians and the wider public are asking what – in practical terms – would happen if the Scots were to vote Yes. Robert Hazell offers a 10-point overview of what the road to independence might look like.
Professor Robert Hazell
9 September 2014
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Starts: Sep 9, 2014 12:00:00 AM

The truth is, Scandinavia is neither heaven nor hell

The Nordic countries have received exceptionally good press in the UK - at least until earlier this year, when British travel writer and resident of Denmark, Michael Booth, claimed to dispel the of Scandinavia as the perfect place to live. Many are now confused. Is everything we believed about the social ideals of Sweden, Denmark, Norway and Finland a lie? Well, not entirely but we’re not all drunk serial killers either.
Dr Jakob Stougaard-Nielsen
19 August 2014 More...

Starts: Sep 8, 2014 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