Welcome to the UCL European Institute, UCL's hub for research, collaboration and information on Europe and the European Union. We are part of the Institute of Advanced Studies.


Contact us

16 Taviton St
London
WC1H 0BW
+44 (0) 207 679 8737
european.institute@ucl.ac.uk

How to find us >>

trans32.pngtrans32.pngtrans32.pngtrans32.png

COMMENTS 

The Constitution of Democracy

Albert Weale argues that the Article 50 case did not represent the judges against the people, as some newspaper headlines suggested, but the judges for the people. More...

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

The Brexit Brokers

Meet the people who will deal the cards that could seal Britain's fate - on Europe's behalf.
Uta Staiger and Nicholas Wright (UCL)
18 November 2016
More...

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

In Defence of Miller

Jeff King and Nick Barber present a rigorous and legally dense defence of the High Court’s recent decision that parliament must give its approval before the government can trigger Article 50.
More...

Starts: Nov 24, 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