The article reports that in the case, Commissioner of Inland Revenue v Diamond, the Court of Appeal has ruled in favour of the taxpayer and conclude that the taxpayer was not resident in New Zealand for tax purposes. The Court held that only the individual's connections to a particular ...
Tim Stewart and Matt Woolley of Russell McVeagh discuss the key elements of Inland Revenue’s Court of Appeal win in a tax avoidance case against a leading Australasian drinks company. The New Zealand Court of Appeal has overturned a High Court decision regardin...
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[1] This is an appeal and cross-appeal from a judgment delivered by Potter J on 24 November 2011.1 In that judgment Potter J determined the fair market value of "B" units and shares acquired by the appellant, New Zealand Venue and Event Management Limited (NZVEM, previously named Jacobsen...
usually brief. Since the judge has discretion to control the courtroom, contempt citations are generally not appealable unless the amount of fine or jail time is excessive. "Criminal contempt" involves contempt with the aim of obstruction of justice, such as threatening a judge or witness or di...
(Intervener) RESPONSE TO APPLICATION FOR LEAVE TO APPEAL, OF THE RESPONDENT, CARGILL, INCORPORATED (Pursuant to Rule 27 of the Rules ofthe Supreme Court ofCanada) Counsel for the Respondent, Cargill, Incorporated Agent for Counsel for the Respondent, Cargill, ...
in such cases, which court has the jurisdiction, standards applicable in reviews of law and facts, burden of proof, evidentiary rules, direct application ... Henry Gao* - 《Chinese Journal of International Law》 被引量: 1发表: 2012年 The court of appeal for East Africa: from a colonial ...
The Rules of Procedure for the International Commercial Chambers of the Amsterdam District Court (Netherlands Commercial Court) and the Amsterdam Court of Appeal (Netherlands Commercial Court of Appeal) (Article 2),https://www.rechtspraak.nl/SiteCollectionDocuments/concept-procesreglement-ncc_en.pdf. ...
Shifting of District Courts facing delay [COA] determinations, which district courts routinely make in order similarity to convince us that district courts will be able to Power, protocol, and practicality: communications from the district court during an appeal The two district courts reflect very ...
Losing administrative organs often choose to appeal or file a retrial application rather than comply with a court judgment. Because courts can only review the legality of the administrative behavior, and cannot replace the administrative organs in exercising their powers, courts cannot resolve the ...