Restitution of overpaid tax
Restitution of overpaid tax
- London Bloomsbury 2013
- 1 online resource (xxxviii, 326 p.)
- Hart studies in private law v. 5 .
- Hart studies in private law v. 5 .
Includes bibliographical references
Overpaid taxes : a hybrid public and private approach Mistaken payments of tax / Restitution from public authorities : any room for duress? / Reasons for restitution / Restitutionary claims by indirect taxpayers / Property, proportionality, and the change of position defence / Undoing transactions for tax purposes : the Hastings-Bass principle / Judicial techniques in relation to remedies for overpaid tax / The principle of effectiveness and restitution of overpaid tax / Absence of basis : a German perspective / 'Public law restitutionary claims' : the German perspective / Overpaid taxes and constitutional redress in Ireland / Restitution of overpaid tax in Canada / Restitution of unlawfully exacted tax in Australia : the Woolwich principle / Rebecca Williams -- Duncan Sheehan -- Nelson Enonchong -- Charlie Webb -- Charles Mitchell -- Niamh Cleary -- Monica Bhandari -- Catherine Barnard and Julian Ghosh -- Maximilian Schlote -- Anne Sanders -- Birke Hacker -- Niamh Connolly -- Robert Chambers -- Simone Degeling.
Electronic reproduction.
London :
Bloomsbury Publishing,
2014.
Available via World Wide Web.
Access limited by licensing agreement.
9781472561336
Taxation--Overpayment--Law and legislation--Great Britain--Congresses
Restitution--Great Britain--Congresses
Taxation--Overpayment--Law and legislation--Congresses
Restitution--Congresses
KD5375 / .R47 2013
343.5241 / RE-
Includes bibliographical references
Overpaid taxes : a hybrid public and private approach Mistaken payments of tax / Restitution from public authorities : any room for duress? / Reasons for restitution / Restitutionary claims by indirect taxpayers / Property, proportionality, and the change of position defence / Undoing transactions for tax purposes : the Hastings-Bass principle / Judicial techniques in relation to remedies for overpaid tax / The principle of effectiveness and restitution of overpaid tax / Absence of basis : a German perspective / 'Public law restitutionary claims' : the German perspective / Overpaid taxes and constitutional redress in Ireland / Restitution of overpaid tax in Canada / Restitution of unlawfully exacted tax in Australia : the Woolwich principle / Rebecca Williams -- Duncan Sheehan -- Nelson Enonchong -- Charlie Webb -- Charles Mitchell -- Niamh Cleary -- Monica Bhandari -- Catherine Barnard and Julian Ghosh -- Maximilian Schlote -- Anne Sanders -- Birke Hacker -- Niamh Connolly -- Robert Chambers -- Simone Degeling.
Electronic reproduction.
London :
Bloomsbury Publishing,
2014.
Available via World Wide Web.
Access limited by licensing agreement.
9781472561336
Taxation--Overpayment--Law and legislation--Great Britain--Congresses
Restitution--Great Britain--Congresses
Taxation--Overpayment--Law and legislation--Congresses
Restitution--Congresses
KD5375 / .R47 2013
343.5241 / RE-