Restitution of Overpaid Tax (BOK)

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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.

Produktfakta

Språk Engelsk Engelsk Innbinding Innbundet
Utgitt 2013 Forlag
Hart Publishing
ISBN 9781849461733 Antall sider 366
Dimensjoner 15,6cm x 23,4cm x 2,2cm Vekt 820 gram
Andre medvirkende Birke Haecker, Charles Mitchell, Steven Elliott
Emner og form Taxation & duties law