passing on

passing on
the defence to a claim for restitution that the plaintiff, albeit he suffered a loss at the defendant's expense, has passed on that loss to others. Most likely to be encountered in cases of wrongfully demanded taxes – the business making the payment, and seeking repayment, being passed on the liability to its customers. It has been discussed in the UK, Woolwich v. Inland Revenue [1993] AC 70; it was unsuccessful in the High Court of Australia, Mason v. The State of New South Wales (1958) 102 CLR 106; unsuccessful in the Supreme Court of the USA, Hanover Shoe v . United Shoe 392 US 481 (1968); it has been considered and accepted as not necessarily incompatible with European Community law by the European Court of Justice, Amministrazione delle Finanze dello Stato v. San Giorgio SpA [1985] 2 CMLR 647.

Collins dictionary of law. . 2001.

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