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Why we post: a global perspective on social media

How do people use social media in different parts of the world, and what are the implications? Professor Daniel Miller explains what a team of anthropologists found by sending 15 months each in nine small towns all over the world, comparing social media use. You can engage with their research through a variety of free online resources including UCL’s first massive open online course (MOOC) starting on 29th February, a series of open access books published by UCL Press, and a short video.
25 November 2015
Daniel Miller  More...

Starts: Nov 25, 2015 12:00:00 AM

Cameron - Banning Milk and Cheese

Pablo Echenique is one of the five Podemos members elected to the European Parliament in 2014, and currently running for parliament in the upcoming Spanish general election. On Monday 26 October, he was scheduled to talk at the UCL European Institute, however the event had to be cancelled when he ran into difficulties at the UK Border. Here, he explains the full story…
2 November 2015
Pablo Echenique

Starts: Nov 1, 2015 12:00:00 AM

Flights from Freedom

Eva Hoffman, former editor of The New York Times and Visiting Professor at the UCL European Institute, asks what propels individuals to turn to extremist movements and argues that we need to build a ‘culture of democracy’ with shared norms and ethics.
22 October 2015
Eva Hoffman More...

Starts: Oct 22, 2015 12:00:00 AM


UCL European Institute

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)



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.



I. Cases

European Court of Justice

  • Case 33/76 Rewe-Zentralfinanz and Rewe-Zentral [1976] ECR 1989
  • Case 68/79 Hans Just I/S v Danish Ministry for Fiscal Affairs [1980] ECR 501
  • Case 199/82 Amministrazione delle Finanze dello Stato v SpA San Giorgio [1983] ECR 3595
  • Case C-188/95 Fantask A/S v Industriministeriet [1997] ECR I-6783
  • Case C-192/95 Société Comateb v Directeur General des Douanes et Droits Indirects [1997] ECR I-165
  • Case C-90/94 Haahr Petroleum v Abenrå Havn [1997] ECR I-4085
  • Case C-23/1996 Edilizia Industriale Siderurgica v Ministero delle Finanze [1998] ECR I-4951
  • Joined Cases C-397/98 and C 410/98 Metallgesellschaft Ltd v IRC; Hoechst AG v IRC [2001] ECR I-1727
  • Case C 147/01 Weber’s Wine World Handels GmbH v Abgabenberufungs-kommission Wien [2003] ECR I-11365
  • Case C-446/04 Test Claimants in the FII Group Litigation v IRC [2006] ECR I-11753
  • Case C-35/05 Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze [2007] ECR I-2425
  • Case C-310/09 Ministre du Budget, des Comptes Publics et de la Fonction Publique v Accor SA [2012] STC 438
  • Case C-398/09 Lady & Kid A/S v Skatteministeriet [2012] 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 [2012] STC 1714
  • Case C-362/12 Test Claimants in the FII Group Litigation v HMRC (No 3) 12 December 2013

English Courts

  • Deutsche Morgan Grenfell Group plc v IRC [2003] EWHC 1779 (Ch), [2003] STC 1017; [2005] EWCA Civ 78, [2006] Ch 243; [2006] UKHL 49, [2007] 1 AC 558
  • Sempra Metals Ltd v IRC [2004] EWHC 2387 (Ch), [2004] STC 1178; [2005] EWCA Civ 389, [2006] QB 37; [2007] UKHL 34, [2008] 1 AC 561
  • FJ Chalke Ltd v IRC [2009] EWHC 952 (Ch), [2009] STC 2027; [2010] EWCA Civ 313, [2010] STC 1640
  • Test Claimants in the Thin Cap Group Litigation v HMRC [2009] EWHC 2908 (Ch), [2010] STC 301; [2011] EWCA Civ 127, [2011] STC 738
  • Littlewoods Retail Ltd v IRC [2010] EWHC 1071 (Ch), [2010] STC 2072
  • Test Claimants in the FII Group Litigation v HMRC [2008] EWHC 2893 (Ch), [2009] STC 254; [2010] EWCA Civ 103, [2010] STC 1251; [2012] UKSC 19, [2012] 2 AC 337
  • Investment Trust Companies (in liquidation) v HMRC [2012] EWHC 458 (Ch), [2012] STC 1150
  • Prudential Assurance Co Ltd v HMRC [2013] EWHC 3249 (Ch), [2013] BTC 751
  • Reed Employment Ltd v HMRC [2011] UKFTT 200 (TC); [2013] UKUT 109 (TCC), [2013] STC 1286; [2014] EWCA Civ 32, [2014] 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’ [2006] BTR 322
  • Rupert Shiers and Rebecca Williams, ‘FII GLO (Chancery) and FJ Chalke: Tax and Restitution Developing Hand-in-Hand’ [2009] 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?’ [2011] 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’ [2012] 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’ [2012] 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)