| 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.
|
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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 |
|
