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Restitution of Overpaid Tax
Steven Elliott Kc (Ed.)
€ 225.76
€ 199.86
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Description for Restitution of Overpaid Tax
Hardback.
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.
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.
Product Details
Publisher
Bloomsbury Publishing PLC United Kingdom
Number of pages
366
Format
Hardback
Publication date
2013
Condition
New
Number of Pages
366
Place of Publication
Oxford, United Kingdom
ISBN
9781849461733
SKU
V9781849461733
Shipping Time
Usually ships in 5 to 9 working days
Ref
99-10
About Steven Elliott Kc (Ed.)
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.
Reviews for Restitution of Overpaid Tax
As a collection of essays, there is no doubt that this book makes a significant contribution to our understanding of this technically complex but highly significant area of the law. The editors should be commended for ensuring that the papers were published.
Graham Virgo
The Cambridge Law Journal
Graham Virgo
The Cambridge Law Journal