Restitution of Overpaid Tax

Herausgeber: Kc, Steven Elliott; Mitchell, Charles; Häcker, Birke

• Gebundenes Buch

Produktbeschreibung

Since the decision of the House of Lords in Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70, the law governing claims for restitution of overpaid tax has experienced rapid and profound evolution. This has been so not only in England, but also elsewhere in the common law world as well as on the European plane. The essays in this collection consider the new landscape, and explore from various doctrinal and national perspectives the issues that have confronted, and continue to confront, the courts.

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Produktdetails

• Verlag: Bloomsbury Academic
• Seitenzahl: 366
• Erscheinungstermin: 9. April 2013
• Englisch
• Abmessung: 244mm x 170mm x 25mm
• Gewicht: 794g
• ISBN-13: 9781849461733
• ISBN-10: 1849461732
• Artikelnr.: 35082366

Autorenporträt

Steven Elliott is a barrister at One Essex Court. Birke Häcker is Professor of Comparative Law at the University of Oxford, Director of the Institute of European and Comparative Law, and a Professorial Fellow of Brasenose College, Oxford. Charles Mitchell is a Professor of Law at University College London.

Inhaltsangabe

SECTION I. INTRODUCTION 1. Introduction Steven Elliott, Birke Häcker and
Charles Mitchell SECTION II. ENGLISH LAW 2. Overpaid Taxes: A Hybrid Public
and Private Approach Rebecca Williams 3. Mistaken Payments of Tax Duncan
Sheehan 4. Restitution from Public Authorities: Any Room for Duress? Nelson
Enonchong 5. Reasons for Restitution Charlie Webb 6. Restitutionary Claims
by Indirect Taxpayers Charles Mitchell 7. Property, Proportionality, and
the Change of Position Defence Niamh Cleary 8. Undoing Transactions for Tax
Purposes: The Hastings-Bass Principle Monica Bhandari SECTION III. EUROPEAN
LAW 9. Judicial Techniques in Relation to Remedies for Overpaid Tax
Catherine Barnard and Julian Ghosh KC 10. The Principle of Effectiveness
and Restitution of Overpaid Tax Maximilian Schlote SECTION IV. COMPARATIVE
LAW 11. Absence of Basis: A German Perspective Anne Sanders 12. 'Public Law
Restitutionary Claims': The German Perspective Birke Häcker 13. Overpaid
Taxes and Constitutional Redress in Ireland Niamh Connolly 14. Restitution
of Overpaid Tax in Canada Robert Chambers 15. Restitution of Unlawfully
Exacted Tax in Australia: The Woolwich Principle Simone Degeling