2017 Fiscal Year Final Research Report
The problem about unjust enrichment in tax law
| Project/Area Number |
15K21203
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Civil law
Public law
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| Research Institution | Kwansei Gakuin University (2016-2017)
Kagawa University (2015) |
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Principal Investigator |
TAKI Hisanori 関西学院大学, 法学部, 准教授 (40508636)
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| Project Period (FY) |
2015-04-01 – 2018-03-31
|
| Keywords | 不当利得 / 租税還付請求権 / 過誤還付金等返還請求権 / 債権譲渡 / 振込 |
|---|
| Outline of Final Research Achievements |
About the problem of "leap-frogging" in cases where three parties are involved in unjust enrichment under tax law, in German people compare theories in civil law with that in tax law, and thereby an important perspective was gained in considering "typology in the law of unjust enrichment".
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| Free Research Field |
民事法学
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