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COMMENTS 

Don’t let the Paris murderers win

Professor Laborde warns against the reactivist response to the Paris murders: they misunderstand the role played by free speech and by laïcité. Further, they allow criminals to set the term of the debate on how to better facilitate Muslim integration if France.
Professor Cécile Laborde
26 February 2015 More...

Starts: Feb 26, 2015 12:00:00 AM

Britain and EU reform

Piet Eeckhout revisits the question of EU reform, including different options for and legal as well as political constraints of such reform.
Professor Piet Eeckhout
20 January 2015 More...

Starts: Jan 20, 2015 12:00:00 AM

Europe and Research Excellence in the UK

Prof. Dame Julia Goodfellow examines the role of EU research collaboration and funding in sustaining and fostering research excellence in the UK.
Professor Dame Julia Goodfellow
9 February 2015 More...

Starts: Feb 7, 2015 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