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Hart studies in private law ; v. 5.
Most papers from a conference held at Merton College, Oxford, on 9 and 10 July 2010.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
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.