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Author: Steven Ballantyne Elliott
Publisher:
ISBN: 9781472561336
Category : Restitution
Languages : en
Pages : 326
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Book 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.
Author: Steven Ballantyne Elliott
Publisher:
ISBN: 9781472561336
Category : Restitution
Languages : en
Pages : 326
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Book 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.
Author: Steven Elliott KC
Publisher: Bloomsbury Publishing
ISBN: 1782253513
Category : Law
Languages : en
Pages : 366
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Book Description
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.
Author: Jacob Nussim
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
AA producer pays commodity taxes on sold goods, realizing only later that the tax was unlawful. Yet, his claim for refund is denied. Tax authorities in the U.S. and elsewhere use the "passing on defense" to deny refunds of unlawfully levied taxes. The defense states that some or all of the unlawful tax the producer paid was passed on to consumers through the price of goods, and thus the producer would be enriched if refunded fully. The passing on defense is largely perceived in legal scholarship as a choice between unjustly enriching the producer by a full refund and unjustly enriching government by denying it. A balance is thus called for, e.g. by applying equity considerations. Accordingly, the application of the defense is vague and inconsistent. This paper shows that a full refund of overpaid taxes never enriches the producer-taxpayer. Since the defense does not serve to prevent producers' enrichment, it should be rejected. Further, the paper demonstrates that, in fact, the passing on defense generates an additional implicit tax in the market.
Author: Steven Elliott KC
Publisher: A&C Black
ISBN: 1782251227
Category : Law
Languages : en
Pages : 676
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Book Description
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.
Author: Graham Virgo
Publisher: OUP Oxford
ISBN: 0191039810
Category : Law
Languages : en
Pages : 1055
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Book Description
The third edition of The Principles of the Law of Restitution brings this widely cited and influential volume fully up to date. It has been substantially rewritten to reflect the significant changes in the law of restitution and the expansion in the theoretical and critical commentary on the subject. Following important decisions of the Supreme Court and other courts, large-scale changes have been made to the chapters on enrichment, at the expense of the claimant, mistake, claims against public authorities, and change of position. Additionally, this edition contains a new chapter on the operation of juridical bars on restitutionary claims. References to developments in other jurisdictions have been expanded for this edition, reflecting the significance of these changes and how they assist in the interpretation of English law and provide a basis for criticising that law. Further, in the light of leading cases and the contributions of restitutionary scholars around the world, the author's views on specific controversial debates about the ambit, function, and interpretation of the subject have changed, sometimes radically. One significant aspect of the book remains unchanged: the book continues to focus on the identification and analysis of the principles which underpin the law of restitution as a whole, but with reference to its three distinct parts: unjust enrichment, restitution for wrongs, and the vindication of property rights. This approach provides the reader with a peerless guide to the law of restitution.
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 44
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Book Description
Author: Elise Bant
Publisher: Edward Elgar Publishing
ISBN: 1788114264
Category : Law
Languages : en
Pages : 544
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Book Description
This comprehensive yet accessible Research Handbook offers an expert guide to the key concepts, principles and debates in the modern law of unjust enrichment and restitution.
Author: Andrew S. Gold
Publisher: Oxford University Press, USA
ISBN: 0190919663
Category : Law
Languages : en
Pages : 640
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Book Description
"This book discusses developments in scholarship dedicated to reinvigorating the study of the broad domain of private law. This field, which embraces the traditional common law subjects-property, contracts, and torts-as well as adjacent, more statutory areas, such as intellectual property and commercial law, also includes important subjects that have been neglected in the United States but are beginning to make a comeback. The book particularly focuses on the New Private Law, an approach that aims to bring a new outlook to the study of private law by moving beyond reductively instrumentalist policy evaluation and narrow, rule-by-rule, doctrine-by-doctrine analysis, so as to consider and capture how private law's various features fit and work together, as well as the normative underpinnings of these larger structures. This movement is resuscitating the notion of private law itself in United States and has brought an interdisciplinary perspective to the more traditional, doctrinal approach prevalent in Commonwealth countries. The book embraces a broad range of perspectives to private law-including philosophical, economic, historical, and psychological- yet it offers a unifying theme of seriousness about the structure and content of private law."--
Author: Peter Jaffey
Publisher: Bloomsbury Publishing
ISBN: 1847311466
Category : Law
Languages : en
Pages : 474
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Book Description
Joint Winner of the 2001 SPTL Prize for Outstanding Legal Scholarship! In recent years there has been enormous interest in the law of restitution,with many new books and academic articles and a number of important decisions in the courts. However, there remains great controversy and some confusion, partly for historical reasons and partly as a result of continuing differences over the principles underlying the field. There are particular difficulties over the relation of the law of restitution to other areas of law, including contract and property law. In this new and innovative work the author advances a view of the framework of fundamental principles underlying the law of restitution which offers a means of understanding the tangle of conflicting authorities, and then proceeds to examine the case law in light of it. As part of his analysis, the author suggests new approaches to understanding the areas of overlap between restitution, contract, trusts and property law.
Author: Andrew S. Burrows
Publisher: Oxford University Press
ISBN: 0199296529
Category : Law
Languages : en
Pages : 789
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Book Description
This highly-praised textbook provides detailed and incisive coverage of all aspects of restitution. The author's expert analysis and clarity of style will be invaluable to both students and practitioners with an interest in this area of law.
