Overview

Full Product Details

Author:   Steven Elliott KC (One Essex Court, UK) ,  Birke Häcker (University of Bonn, Germany) ,  Charles Mitchell (University College London, UK)
Publisher:   Bloomsbury Publishing PLC
Imprint:   Hart Publishing
Dimensions:   Width: 17.60cm , Height: 2.60cm , Length: 24.60cm
Weight:   0.820kg
ISBN:  

9781849461733

ISBN 10:   1849461732
Pages:   366
Publication Date:   09 April 2013
Audience:   General/trade ,  General
Format:   Hardback
Publisher's Status:   Active
Availability:   To order  
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Table of Contents

SECTION I. INTRODUCTION 1. Introduction Steven Elliott, Birke Häcker and Charles Mitchell SECTION II. ENGLISH LAW 2. Overpaid Taxes: A Hybrid Public and Private Approach Rebecca Williams 3. Mistaken Payments of Tax Duncan Sheehan 4. Restitution from Public Authorities: Any Room for Duress? Nelson Enonchong 5. Reasons for Restitution Charlie Webb 6. Restitutionary Claims by Indirect Taxpayers Charles Mitchell 7. Property, Proportionality, and the Change of Position Defence Niamh Cleary 8. Undoing Transactions for Tax Purposes: The Hastings-Bass Principle Monica Bhandari SECTION III. EUROPEAN LAW 9. Judicial Techniques in Relation to Remedies for Overpaid Tax Catherine Barnard and Julian Ghosh KC 10. The Principle of Effectiveness and Restitution of Overpaid Tax Maximilian Schlote SECTION IV. COMPARATIVE LAW 11. Absence of Basis: A German Perspective Anne Sanders 12. 'Public Law Restitutionary Claims': The German Perspective Birke Häcker 13. Overpaid Taxes and Constitutional Redress in Ireland Niamh Connolly 14. Restitution of Overpaid Tax in Canada Robert Chambers 15. Restitution of Unlawfully Exacted Tax in Australia: The Woolwich Principle Simone Degeling

Reviews

As a collection of essays, there is no doubt that this book makes a significant contribution to our understanding of this technically complex but highly significant area of the law. The editors should be commended for ensuring that the papers were published. -- Graham Virgo The Cambridge Law Journal

As a collection of essays, there is no doubt that this book makes a significant contribution to our understanding of this technically complex but highly significant area of the law. The editors should be commended for ensuring that the papers were published. -- Graham Virgo * The Cambridge Law Journal *

Author Information

Steven Elliott is a barrister at One Essex Court. Birke Häcker is Professor of Comparative Law at the University of Oxford, Director of the Institute of European and Comparative Law, and a Professorial Fellow of Brasenose College, Oxford. Charles Mitchell is a Professor of Law at University College London.

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