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Title Restitution of overpaid tax / edited by Steven Elliott, Birke Häcker, and Charles Mitchell
Published Oxford ; Portland, Or. : Hart, 2013


Location Call no. Vol. Availability
 MELB  336.8 Ell/Roo  AVAILABLE
Description xxxviii, 326 pages ; 26 cm
Series Hart studies in private law ; v. 5
Hart studies in private law ; v. 5
Contents Overpaid taxes : a hybrid public and private approach / Rebecca Williams -- Mistaken payments of tax / Duncan Sheehan -- Restitution from public authorities : any room for duress? / Nelson Enonchong -- Reasons for restitution / Charlie Webb -- Restitutionary claims by indirect taxpayers / Charles Mitchell -- Property, proportionality, and the change of position defence / Niamh Cleary -- Undoing transactions for tax purposes : the Hastings-Bass principle / Monica Bhandari -- Judicial techniques in relation to remedies for overpaid tax / Catherine Barnard and Julian Ghosh -- The principle of effectiveness and restitution of overpaid tax / Maximilian Schlote -- Absence of basis : a German perspective / Anne Sanders -- 'Public law restitutionary claims' : the German perspective / Birke Häcker -- Overpaid taxes and constitutional redress in Ireland / Niamh Connolly -- Restitution of overpaid tax in Canada / Robert Chambers -- Restitution of unlawfully exacted tax in Australia : the Woolwich principle / Simone Degeling
Summary These essays explore issues arising from the restitution of overpaid taxes from various perspectives including the tax background, various private law claims, alternative public law approaches, defences, and remedies. They cover the leading cases from various jurisdictions, such as Australia, Canada, the EU, Germany, and Ireland, and the UK
Notes Most papers from a conference held at Merton College, Oxford, on 9 and 10 July 2010
Bibliography Includes bibliographical references
Subject Taxation -- Overpayment -- Law and legislation -- Great Britain -- Congresses.
Restitution -- Great Britain -- Congresses.
Taxation -- Overpayment -- Law and legislation -- Congresses.
Restitution -- Congresses.
Genre/Form Conference papers and proceedings.
Author Elliott, Steven Ballantyne.
Häcker, Birke, 1977-
Mitchell, Charles (Charles Christopher James)
LC no. 2013417233
ISBN 9781849461733 hardback
1849461732 hardback