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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: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax auditing
Languages : en
Pages : 8
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Book Description
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:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
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Book Description
Author:
Publisher:
ISBN:
Category : Tax revenue estimating
Languages : en
Pages : 48
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Book Description
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 300
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Book Description
Author: Mr.Christophe J Waerzeggers
Publisher: International Monetary Fund
ISBN: 149830351X
Category : Business & Economics
Languages : en
Pages : 20
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Book Description
Designing Interest and Tax Penalty Regimes
Author: J.K. Lasser Institute
Publisher: John Wiley & Sons
ISBN: 1119839211
Category : Business & Economics
Languages : en
Pages : 931
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Book Description
The latest entry in America's #1 all-time, best-selling tax guide J.K. Lasser's Your Income Tax 2022: For Preparing Your 2021 Tax Return delivers hands-on and practical advice for everyday taxpayers getting ready to file their 2021 taxes. On top of info about the latest changes to the 2021 tax code, you'll get worksheets and forms you can use to file your taxes. You'll also find the most current advice on how to maximize your deductions and credits and keep as much money in your pocket—and out of Uncle Sam's—as possible. In the newest edition of this celebrated series, you'll find: Special features on how to interpret recent IRS rulings and Tax Court decisions Pointers for how to file properly and optimum tax planning strategies to help you save money New information about the American Rescue Plan Act (ARPA) and the Consolidated Appropriations Act, 2021 (CAA) Trusted by Americans across the country for over seventy-five years, J.K. Lasser's Your Income Tax 2022 is perfect for anyone looking for the latest and most up-to-date personal tax info before they file their personal taxes.
