‘Where a taxpayer has overpaid tax it is now well established that, in principle, the tax can be recovered. However, the boundaries of this recovery are changing dramatically. Judgments from the European court of Justice in tax cases are demanding that remedies are given to taxpayers, even where the domestic system does not provide for them, or in a manner which is outside the domestic system. This lecture will consider the broader impact of these decisions. In particular what issues arise from the circumstances in which taxpayers with an issue at European law have a more powerful claim than those with a purely domestic issue? Where does this leave the domestic system of remedies in tax cases?’
Date: 13th March 2014, 6.00pm
Location: UCL Faculty of Laws, Bentham House, Endsleigh Gardens, London WC1H 0EG
Charge: Free, registration required
More information can be found here.