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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Airservices Australia v Canadian Airlines International Ltd ： ウィキペディア英語版 Airservices Australia v Canadian Airlines International Ltd ''Airservices Australia v Canadian Airlines International Ltd'' (2000) 202 CLR 133 is a High Court of Australia case that affirms previous High Court definitions of a tax. ==Facts== Between December 1990 and December 1991 Compass Airlines Pty Ltd ("Compass") carried on business as an Australian domestic airline. The business subsequently failed, and in December 1991 Compass went into provisional liquidation. The aircraft operated by Compass were leased from Canadian Airlines International Ltd. At the relevant time, the ''Civil Aviation Act 1988'' contained provisions relating to the imposition of charges for services and facilities provided to airline operators. The legislation also created a statutory lien over aircraft to secure payment of such charges. At the time Compass went into provisional liquidation, it owed the Civil Aviation Authority (CAA, later "Airservices Australia") substantial amounts in respect of charges and penalties payable in respect of the operations of each of the leased aircraft. The CAA invoked its statutory liens. Each respondent paid, under protest, the charges and penalties claimed to be owing in respect of each aircraft. Upon receipt of those payments, the CAA discharged the liens it asserted. The amounts were paid pursuant to agreements which entitled the respondents to recover the moneys, together with interest, if it were to be held that, as against the respondents, the liens did not validly secure payment of the charges, or for any reason the liens, or the charges, or both, were, in whole or in part, illegal, void or unenforceable. In the Federal Court Canadian Airlines successfully contended that the charges contravened section 67 of the Act, in that they amounted to taxation. Airservices Australia subsequently appealed the decision. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Airservices Australia v Canadian Airlines International Ltd」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.