Restitution of Overpaid Tax (Hart Studies in Private Law) de Steven Elliott KC

Restitution of Overpaid Tax: Hart Studies in Private Law

Steven Elliott KC

Birke Häcker

C Mitchell

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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Caracteristici

This book explores the issues involved with the restitution of overpaid taxes.The essays cover the topic from a variety of perspectives including the tax background, various private law claims, alternative public law approaches, defences, and remedies.The contributors are all experts in the field and cover various jurisdictions including Australia, Canada, the EU, Germany, and Ireland, as well as the UK.A useful study for anyone working in the field.

Notă biografică

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.

Cuprins

SECTION I. INTRODUCTION1. Introduction Steven Elliott, Birke Häcker and Charles Mitchell SECTION II. ENGLISH LAW2. Overpaid Taxes: A Hybrid Public and Private Approach Rebecca Williams3. Mistaken Payments of Tax Duncan Sheehan4. Restitution from Public Authorities: Any Room for Duress? Nelson Enonchong5. Reasons for Restitution Charlie Webb6. Restitutionary Claims by Indirect Taxpayers Charles Mitchell 7. Property, Proportionality, and the Change of Position Defence Niamh Cleary8. Undoing Transactions for Tax Purposes: The Hastings-Bass Principle Monica BhandariSECTION III. EUROPEAN LAW9. Judicial Techniques in Relation to Remedies for Overpaid Tax Catherine Barnard and Julian Ghosh KC10. The Principle of Effectiveness and Restitution of Overpaid Tax Maximilian SchloteSECTION IV. COMPARATIVE LAW11. Absence of Basis: A German Perspective Anne Sanders12. '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 Chambers15. Restitution of Unlawfully Exacted Tax in Australia: The Woolwich Principle Simone Degeling

Descriere

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.