European Parliament
An institution of the EU, formerly called the Assembly of the European Communities. Members of the European Parliament (MEPs) are drawn from member states of the EU but group themselves politically rather than nationally. There are currently 705 seats.

The European Parliament’s power and influence derive chiefly from its power to amend, and subsequently to adopt or reject, proposed EU legislation (including the EU’s budget). Its powers in the legislative process were extended under the Single European Act 1986, under the Maastricht Treaty by the introduction of the cooperation, codecision, and assent procedures, and most decisively under the Lisbon Treaty, which introduced the ordinary legislative procedure. The Parliament may also put questions to the Council and the Commission and, by a motion of censure requiring a special majority, can force the resignation of the whole Commission (but not of individual Commissioners). Under the Maastricht Treaty it can now veto the appointment of a new Commission.

The European Parliament holds its sessions in Strasbourg, but its Secretariat-General is in Luxembourg and its committees meet in Brussels. The elected Parliament serves a term of five years, after which elections are held.

As of 31 January 2020, the UK no longer has representation in the European Parliament. The 73 UK MEPs vacated their seats, some of which were taken up by new MEPs from the remaining 27 EU member states.

• talaq
• tales de circumstantibus
• tangible property
• tax
• taxable person
• taxable supply
• tax advantage
• taxation of costs
• tax avoidance
• tax credit
• tax evasion
• taxing master
• taxing statute
• tax point
• tax year
• Taylor Review of Modern Working Practices
• Technology and Construction Court
• technology transfer
• telephone tapping
• teleworking
• temporary employee
• tenancy
• tenancy at will
• tenancy by estoppel
• Tenancy Deposit Scheme