{"title":"英国法律下多缴税款的追缴","authors":"C. Mitchell","doi":"10.2139/SSRN.2847060","DOIUrl":null,"url":null,"abstract":"The paper discusses the impact on the English law of unjust enrichment of a series of class actions in the 2000s and 2010s to recover money paid as tax under sections of the UK tax legislation that were found to have been contrary to EU law.","PeriodicalId":255520,"journal":{"name":"English & Commonwealth Law eJournal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Recovery of Overpaid Tax Under English Law\",\"authors\":\"C. Mitchell\",\"doi\":\"10.2139/SSRN.2847060\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The paper discusses the impact on the English law of unjust enrichment of a series of class actions in the 2000s and 2010s to recover money paid as tax under sections of the UK tax legislation that were found to have been contrary to EU law.\",\"PeriodicalId\":255520,\"journal\":{\"name\":\"English & Commonwealth Law eJournal\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2016-10-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"English & Commonwealth Law eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2847060\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"English & Commonwealth Law eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2847060","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The paper discusses the impact on the English law of unjust enrichment of a series of class actions in the 2000s and 2010s to recover money paid as tax under sections of the UK tax legislation that were found to have been contrary to EU law.
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