澳大利亚对非法征税返还之诉的解决途径——“分割主义”取代“转嫁抗辩”

在英美法系国家,公司因错交或多交税款而起诉政府税务机关要求返还不当得利时,政府税务机关为逃避责任,往往会提出“损失转嫁”作为抗辩理由。这一抗辩一直得到英美法传统理论的支持,但却受到澳大利亚“分割主义”理论的挑战。

Solution to Lawsuit of Return Illicit Taxation in Australia

In Anglo-American law countries, claims for restitution brought by corporation which is wrongly taxed are quite common. To evade responsibility, government taxation authorities will raise the “passing on defence”, which is supported by traditional theory as excuse. But it is challenged by theory of “separation approach” in Australia.