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(Hardback)

By: Steven Elliott KC

ISBN: 9781849461733
Readership/Audience: General
Publication Date: Apr 2013
Publisher: Bloomsbury Publishing PLC
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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.