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Sempra Metals Ltd v IRC
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Sempra Metals Ltd v IRC : ウィキペディア英語版
Sempra Metals Ltd v IRC

''Sempra Metals Ltd v Inland Revenue Commissioners'' () (UKHL 34 ) is an UK tax law case, concerning the availability of compound interest upon personal claims. The effect of the case, decided by a majority, was to reverse the outcome of ''Westdeutsche Landesbank Girozentrale v Islington LBC''.
==Facts==
Sempra Metals paid advance corporation tax on its dividends, but the tax breached EU law. Sempra Metals claimed the tax back, as it was paid under a mistake of law, and it demanded compound interest, the time value of the money. The IRC argued the award should be based on simple interest, but if compound, the rate should be the rate the Government could have borrowed at in the relevant period.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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