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Restitution of Overpaid Tax

Om Restitution of Overpaid Tax

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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  • Språk:
  • Engelsk
  • ISBN:
  • 9781849461733
  • Bindende:
  • Hardback
  • Sider:
  • 366
  • Utgitt:
  • 9. april 2013
  • Dimensjoner:
  • 170x25x244 mm.
  • Vekt:
  • 794 g.
  Gratis frakt
Leveringstid: 2-4 uker
Forventet levering: 29. september 2025

Beskrivelse av Restitution of Overpaid Tax

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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