" rel="stylesheet">
Skip Main Navigation
Page Content
This event has ended
University College London (UCL), Law Faculty Events

Britain & Europe Seminar Series: Recovering overpaid tax - The shifting role of the ECJ

UCL Faculty of Laws Events

Tuesday, February 11, 2014 at 6:00 PM (GMT)

Britain & Europe Seminar Series: Recovering overpaid...

Ticket Information

Type End Quantity
Standard Ticket Ended Free  

Share Britain & Europe Seminar Series: Recovering overpaid tax - The shifting role of the ECJ

Event Details

Britain & Europe
Seminar Series


Recovering overpaid tax: The shifting role of the ECJ

 Dr Rebecca Williams, University of Oxford

Maximilian Schlote, One Essex Court

Chaired by Monica Bhandari,
Senior Lecturer in Taxation Law, UCL


Tuesday 11th February 2013
from 6 - 7.30pm 


The San Giorgio principle is now well established – where tax has been levied contrary to the rules of EU law, the taxpayer has a right to recover the tax paid. This is a consequence of and an adjunct to the rights conferred on individuals by the EU provisions prohibiting those charges in the first place.

What is less clear is the changing role of the ECJ in relation to overpaid tax cases further to this principle. The speakers will consider two aspects of the shifting role of the ECJ.

Rebecca Williams will explore the way in which the ECJ has gradually moved away from one model of reasoning, in which EU law simply gives claimants the right to some kind of action at national level for return of the charges, leaving it to the member state courts to define and operate that cause of action, towards another model of reasoning in which EU law actually defines the cause of action in unjust enrichment. Such a move is to some extent inevitable and even desirable in some respects, but it does entail an important shift of responsibility to the ECJ and recent case law suggests that this is not being properly discharged. Cases such as C-398/09 Lady & Kid, C-310/09 Accor and C-362/12 FII No 3 are of particular concern in this respect and suggest that while national competence is being replaced at EU level, the principled reasoning underlying national causes of action is not.

Maximilian Schlote will consider the way in which the ECJ has increasingly taken control over how the San Giorgio right to restitution of sums levied contrary to EU law is given effect at the national level to the extent that one Advocate General said that “the concept of procedural autonomy does not . . . confer any real autonomy on the Member States.”

A particularly clear illustration of that development is the Court’s jurisprudence on the question whether taxpayers who have paid taxes which are contrary to EU law are entitled to interest as a matter of EU law. The Court moved from a position where that question was left entirely to the member state to a position where, today, it requires that interest be paid. In addition, the Court – as some recent cases show – takes a close interest in how that right to interest is given effect domestically. Ultimately, it is likely that the Court will take a supervisory role over all aspects of the right to interest.

Finally, though the Court’s recognition that interest must be paid as a matter of EU law is to be welcomed, the Court’s case law on interest also highlights some of the problems which arise or might arise as a result of the Court’s increasingly interventionist approach in relation to the San Giorgio right to restitution. 

About this seminar series


The relationship between Britain and Europe is a highly contested issue that dominates political and academic debates. The UCL 'Britain and Europe' seminar series examines the relationship between the United Kingdom, and both the European Union and the Council of Europe. The aim of the series is to discuss important policy issues, with a special focus on their legal dimension. Topics to be addressed include the EU referendum, immigration, human rights, competition policy and taxation. This series is in association with the UCL European Institute, UCL Institute for Human Rights and the UCL Centre for Law and Governance in Europe.

 EI-UCL     IHR logo  

Have questions about Britain & Europe Seminar Series: Recovering overpaid tax - The shifting role of the ECJ? Contact UCL Faculty of Laws Events
Attendee List Sort by: Date | First Name | Last Name
Show More

When & Where

UCL Faculty of Laws Moot Court
Bentham House
Endsleigh Gardens
WC1H 0EG London
United Kingdom

Tuesday, February 11, 2014 at 6:00 PM (GMT)

  Add to my calendar


UCL Faculty of Laws Events

For almost 200 years, UCL Laws has been one of the leading centres of legal education in the world. Recognised as offering an outstanding educational experience to our students, we combine a strong theoretical foundation in the law with practical teaching from world-leading academics and practitioners.

Ranked first in the UK for its research environment, the UCL Laws community of intellectually dynamic scholars responds to today’s global challenges. Through our research, we help to shape government policy, national and international law and its practice.

As part of Legal London, we attract the leading figures in the field to contribute to our vibrant programme of events, informing public debate around social, legal, environmental and economic issues.

  Contact the Organizer
Britain & Europe Seminar Series: Recovering overpaid tax - The shifting role of the ECJ
London Events Conference
See more UCL Laws events at http://www.ucl.ac.uk/laws/events

Interested in hosting your own event?

Join millions of people on Eventbrite.

Please log in or sign up

In order to purchase these tickets in installments, you'll need an Eventbrite account. Log in or sign up for a free account to continue.