Restitution of Overpaid Tax

1. Auflage 2013
ISBN: 978-1-84946-173-3
Verlag: Bloomsbury Academic

Buch, Englisch, 588 Seiten, Hardback, Format (B × H): 170 mm x 244 mm, Gewicht: 794 g

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.

Autoren/Hrsg.

Kc, Steven Elliott

Häcker, Birke

Mitchell, Charles

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Rechtswissenschaften Steuerrecht Steuerverfahrensrecht, Finanzverfahren und FGO
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsvergleichung
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

SECTION I. INTRODUCTION
1. Introduction

Steven Elliott, Birke Häcker and Charles Mitchell

SECTION II. ENGLISH LAW
2. Overpaid Taxes: A Hybrid Public and Private Approach

Rebecca Williams
3. Mistaken Payments of Tax

Duncan Sheehan
4. Restitution from Public Authorities: Any Room for Duress?

Nelson Enonchong
5. Reasons for Restitution

Charlie Webb
6. Restitutionary Claims by Indirect Taxpayers

Charles Mitchell

7. Property, Proportionality, and the Change of Position Defence

Niamh Cleary
8. Undoing Transactions for Tax Purposes: The Hastings-Bass Principle

Monica Bhandari
SECTION III. EUROPEAN LAW
9. Judicial Techniques in Relation to Remedies for Overpaid Tax

Catherine Barnard and Julian Ghosh KC
10. The Principle of Effectiveness and Restitution of Overpaid Tax

Maximilian Schlote
SECTION IV. COMPARATIVE LAW
11. Absence of Basis: A German Perspective

Anne Sanders
12. '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 Chambers
15. Restitution of Unlawfully Exacted Tax in Australia: The Woolwich Principle

Simone Degeling

Über Autor(innen)

Kc, Steven Elliott
Steven Elliott KC is a barrister practising at One Essex Court, UK.

Mitchell, Charles
Charles Mitchell is Professor of Law at University College London, UK.

Häcker, Birke
Birke Häcker is Schlegel Professor of Civil Law, Common Law and Comparative Law, and Director of the Institute of International and Comparative Private Law, University of Bonn, Germany.

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.