Title
There is no evidence that the defect of the taxation disposition is heavy and obvious and that there is no evidence that it is deemed to be void as a matter of course.
Summary
In order to make an unjust enrichment, the tax payment or the collection of the tax must be null and void as there is no legal basis at all under substantive or procedural law or the defect of the tax assessment is significant and apparent.
Cases
2013 Ghana 3265 Undue gains
Plaintiff
AA
Defendant
Head of Public Tax Office
Conclusion of Pleadings
oly 2014.29
Imposition of Judgment
on 15, 2014
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Purport of claim
The defendant shall serve the plaintiff 4,42,160 won and the copy of the complaint of this case shall be served on the plaintiff.
The rate of 20% per annum shall be paid from the day of full payment.
Reasons
Evidence Nos. 1-1, 2, and 2 submitted by the Plaintiff alone shall be written by the Defendant without any cause.
It is not sufficient to recognize that a person has suffered benefits with due advantage, and there is no other evidence to prove otherwise.
Therefore, the plaintiff's claim of this case is without merit (for the purpose of causing unjust enrichment by mistake of tax).
The collection of taxes or taxes has no legal basis for substantive or procedural law; or
The defect of the taxation disposition must be null and void as the defect of the taxation disposition is significant and apparent, and the defect of the taxation disposition shall only be found.
If the tax authority is not limited to the extent that it can bring a lawsuit, it shall revoke it by itself or appeal procedures.
Unless the tax payment is revoked by this Act, the payment of the tax resulting therefrom shall not constitute unjust enrichment.
(see, e.g., Supreme Court Decision 94Da28000, Nov. 11, 1994). The defect in the instant taxation disposition is among the defect in the taxation disposition.
There is no evidence to regard it as void as a matter of course because it is obvious and obvious.