Restitution of Overpaid Tax: Hart Studies in Private Law - no. 1 - Hardcover

Buch 6 von 44: Hart Studies in Private Law
 
9781849461733: Restitution of Overpaid Tax: Hart Studies in Private Law - no. 1

Inhaltsangabe

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.

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Über die Autorinnen und Autoren

Steven Elliott KC is a barrister practising at One Essex Court, UK.

Birke Häcker is Schlegel Professor of Civil Law, Common Law and Comparative Law, and Director of the Institute of International and Comparative Private Law, University of Bonn, Germany.

Charles Mitchell is Professor of Law at University College London, UK.

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