Steven Elliott (One Essex Court KC,
Steven Elliott KC,
Birke (University of Bonn Hacker,
Birke Häcker,
Charles (University College London Mitchell,
Charles Mitchell
e.a.
Restitution of Overpaid Tax
Gebonden EN 2013 9781849461733Levertijd ± 11 werkdagen
Gratis verzonden
Samenvatting
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.
Specificaties
ISBN13:9781849461733
Taal:EN
Bindwijze:Gebonden
Aantal pagina's:366
Uitgever:Bloomsbury Publishing PLC
Hoofdrubriek:Fiscaal recht, Juridisch
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