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Restitution Of Overpaid Tax Steven Elliott Birke Hcker Charles Mitchell Editors

SKU: BELL-50672760

$ 31.00 ~~$ 45.00~~ (-31%)

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Restitution Of Overpaid Tax Steven Elliott Birke Hcker Charles Mitchell Editors instant download after payment.

Publisher: Hart Publishing

File Extension: PDF

File size: 2.33 MB

Author: Steven Elliott; Birke Häcker; Charles Mitchell (editors)

ISBN: 9781472561336, 1472561333

Language: English

Year: 2013

Product desciption

Restitution Of Overpaid Tax Steven Elliott Birke Hcker Charles Mitchell Editors by Steven Elliott; Birke Häcker; Charles Mitchell (editors) 9781472561336, 1472561333 instant download after payment.

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.