Restitution of Overpaid Tax
- ISBN-10
- 1472561333
- ISBN-13
- 9781472561336
- Category
- Restitution
- Pages
- 326
- Language
- English
- Published
- 2013
- Authors
- Charles Christopher James Mitchell, Birke Häcker, Steven Ballantyne Elliott
Description
These essays explore issues arising from the restitution of overpaid taxes from various perspectives including the tax background, various private law claims, alternative public law approaches, defences, and remedies. They cover the leading cases from various jurisdictions, such as Australia, Canada, the EU, Germany, and Ireland, and the UK.
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