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C Mitchell, Mitchell (redaktør)

Restitution of Overpaid Tax e-bog

2190,77 DKK (inkl. moms 2738,46 DKK)
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 lands...
E-bog 2190,77 DKK
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Forfattere C Mitchell, Mitchell (redaktør)
Forlag Hart Publishing
Udgivet 18 juli 2014
Længde 366 sider
Genrer Taxation and duties law
Sprog English
Format epub
Beskyttelse LCP
ISBN 9781782251224

Beskrivelse

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.