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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
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.
11 July 2016 More...
Starts: Jul 11, 2016 12:00:00 AM
The left has good reasons to be critical of the EU in its current form.
But its problem was not that Labour and the unions didn’t address the question of immigration. Rather, they went into this battle with no vision, no plan and no ideas.
6 July 2016
Philippe Marlière More...
Starts: Jul 6, 2016 12:00:00 AM
|This section provides background material and references on the changing role of the European Counrt of Justice in recovering overpaid tax, further to the San Giorgio principle (the taxpayer has a right to recover the tax paid where this has been levied contrary to EU law)|
1. POLICY BRIEFING
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). In particular, it 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.
2. BIBLIOGRAPHY AND ONLINE RESOURCES
European Court of Justice
- Case 33/76 Rewe-Zentralfinanz and Rewe-Zentral  ECR 1989
- Case 68/79 Hans Just I/S v Danish Ministry for Fiscal Affairs  ECR 501
- Case 199/82 Amministrazione delle Finanze dello Stato v SpA San Giorgio  ECR 3595
- Case C-188/95 Fantask A/S v Industriministeriet  ECR I-6783
- Case C-192/95 Société Comateb v Directeur General des Douanes et Droits Indirects  ECR I-165
- Case C-90/94 Haahr Petroleum v Abenrå Havn  ECR I-4085
- Case C-23/1996 Edilizia Industriale Siderurgica v Ministero delle Finanze  ECR I-4951
- Joined Cases C-397/98 and C 410/98 Metallgesellschaft Ltd v IRC; Hoechst AG v IRC  ECR I-1727
- Case C 147/01 Weber’s Wine World Handels GmbH v Abgabenberufungs-kommission Wien  ECR I-11365
- Case C-446/04 Test Claimants in the FII Group Litigation v IRC  ECR I-11753
- Case C-35/05 Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze  ECR I-2425
- Case C-310/09 Ministre du Budget, des Comptes Publics et de la Fonction Publique v Accor SA  STC 438
- Case C-398/09 Lady & Kid A/S v Skatteministeriet  STC 854
- Case C-94/10 Danfoss A/S & Sauer-Danfoss ApS v Skatteministeriet CJEU 20 October 2011
- Case C-591/10 Littlewoods Retail Ltd v HMRC  STC 1714
- Case C-362/12 Test Claimants in the FII Group Litigation v HMRC (No 3) 12 December 2013
- Deutsche Morgan Grenfell Group plc v IRC  EWHC 1779 (Ch),  STC 1017;  EWCA Civ 78,  Ch 243;  UKHL 49,  1 AC 558
- Sempra Metals Ltd v IRC  EWHC 2387 (Ch),  STC 1178;  EWCA Civ 389,  QB 37;  UKHL 34,  1 AC 561
- FJ Chalke Ltd v IRC  EWHC 952 (Ch),  STC 2027;  EWCA Civ 313,  STC 1640
- Test Claimants in the Thin Cap Group Litigation v HMRC  EWHC 2908 (Ch),  STC 301;  EWCA Civ 127,  STC 738
- Littlewoods Retail Ltd v IRC  EWHC 1071 (Ch),  STC 2072
- Test Claimants in the FII Group Litigation v HMRC  EWHC 2893 (Ch),  STC 254;  EWCA Civ 103,  STC 1251;  UKSC 19,  2 AC 337
- Investment Trust Companies (in liquidation) v HMRC  EWHC 458 (Ch),  STC 1150
- Prudential Assurance Co Ltd v HMRC  EWHC 3249 (Ch),  BTC 751
- Reed Employment Ltd v HMRC  UKFTT 200 (TC);  UKUT 109 (TCC),  STC 1286;  EWCA Civ 32,  BVC 6
II. Books and Articles
- Alison Jones, Restitution and European Community Law (LLP, 2000) chaps 1-4
- Sir Andrew Park, ‘A Judge’s Tale: Corporation Tax and Community Law’  BTR 322
- Rupert Shiers and Rebecca Williams, ‘FII GLO (Chancery) and FJ Chalke: Tax and Restitution Developing Hand-in-Hand’  BTR 365
- Rebecca Williams, Unjust Enrichment and Public Law: A Comparative Study of England, France and the EU (Hart, 2010) chaps 7-8
- Rebecca Williams, ‘Unjust Enrichment and the Court of Justice of the European Communities: A Loss of National Competence and Principle?’  BTR 631
- Rebecca Williams, ‘Overpaid Taxes: A Hybrid Public and Private Approach’, in Steven Elliott, Birke Häcker and Charles Mitchell (eds), Restitution of Overpaid Tax (Hart, 2013)
- Maximilian Schlote, ‘Littlewoods v HMRC: Compound Interest as a Matter of EU Law’  BTR 144
- Maximilian Schlote, ‘Test Claimants in the FII Group Litigations v IRC and Littlewoods Retails Limited v HMRC: Concurrency of Remedies and Compound Interest in Recovering Overpaid Tax’  BTR 500
- Maximilian Schlote, ‘The Principle of Effectiveness and Restitution of Overpaid Tax’, in Steven Elliott, Birke Häcker and Charles Mitchell (eds), Restitution of Overpaid Tax (Hart, 2013)