Restitution of overpaid tax / edited by Steven Elliott, Birke Häcker, and Charles Mitchell.
2013
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Details
Title
Restitution of overpaid tax / edited by Steven Elliott, Birke Häcker, and Charles Mitchell.
Added Author
Imprint
Oxford ; Portland, Or. : Hart, 2013.
Description
1 online resource (xxxviii, 326 p.)
Series
Hart studies in private law ; v. 5.
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.
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.
Note
Most papers from a conference held at Merton College, Oxford, on 9 and 10 July 2010.
Bibliography, etc. Note
Includes bibliographical references.
Available Note
Also issued in print.
Location
www
Available in Other Form
Original
Linked Resources
Alternate Title
Bloomsbury Collections
Language
English
Reproduction
Electronic reproduction. London : Bloomsbury Publishing, 2014. Available via World Wide Web. Access limited by licensing agreement.
ISBN
9781472561336 online
9781849461733 hardback
9781782251224 electronic book
9781782253518 PDF
9781849461733 hardback
9781782251224 electronic book
9781782253518 PDF
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