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SM Jaleel and Co Limited and Guyana Beverages Incorporated v Guyana, Final judgment, ITL 165 (CCJ 2017), App no TTOJ2016/001, [2017] CCJ 2 (OJ), 9th May 2017, Caribbean Court of Justice [CCJ]

From: Oxford Public International Law (http://opil.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 10 November 2024

Whether a State that had unlawfully levied a tax in breach of the Revised Treaty of Chaguaramas could refuse to repay such a tax by arguing that the tax had been passed on to another person.

Whether there was a limitation period for a claimant to claim for reimbursement of its unlawfully collected taxes before the Caribbean Court of Justice.

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