About this document
Tax Collection Injunction Case Ruling by Machida Abraham is a document available to read on EtoBox.
This case concerns whether interest can be imposed against the state in cases where taxes are illegally collected. Gregorio Sarasola filed a complaint seeking to enjoin the collection of allegedly illegal taxes. The collector argued injunctions against tax collection are prohibited. The court sustained this, based on prior case law. On appeal, the court ruled that yes, interest can be imposed against the state for recovery of illegally collected taxes. While states generally do not pay interest, the Philipp
- Author
- Machida Abraham
- Language
- EN