2 articles
Restitution of unlawfully exacted taxes
Restitution of unlawfully exacted taxes is the recovery of tax paid to a public authority without legal power to demand it, as in the English Woolwich principle.
Test Claimants in the Franked Investment Income Group Litigation v IRC
Test Claimants in the Franked Investment Income Group Litigation v IRC (FII GLO, 2003) is English group litigation by BAT, Ford and GKN group companies for restitution of ACT and Case V tax on foreign dividends held incompatible with EU law.