equitable recoupment
equitable recoupment (税法)衡平抵偿 衡平抵偿权，指仅在时傚法的适用将产生不公平的结果时可主张的权利。衡平抵偿可用于两种含义：１纳税人可将原先超额支付的税款部分，用于抵偿现在到期的税款，即使纳税人的退税请求权已过时效；２政府可将原先未收取的税款部分，用于抵偿纳税人现在的退税请求权，即使政府原来的征税权已过时效 。(→recoupment)
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Search Results for: EQUITABLE RECOUPMENT
equitable recoupment
equitable recoupment. 1. Tax. A doctrine allowing a taxpayer to offset previously overpaid taxes against current taxes due, even though the taxpayer is time-barred from claiming a refund on the previous taxes. [Cases: Internal Revenue 4829.10. C.J.S. Internal Revenue §§ 728, 738.] 2. Tax. A doctrine allowing the government to offset taxes previously uncollected from
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equitable-recoupment doctrine
equitable-recoupment doctrine 衡平抵偿原则 指如果债权人持有其不享有权利的债务人财产或金钱，则在该财产或金钱范围内，债权人请求对方清偿债务的权利也相应减少。这一原则通常只能用作减少损害赔偿金数额的抗辩。有时，依据该原则，也可主张将已过时效的退税请求权与政府的征税权相抵 。(→recoupment; equitable recoupment)
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recoupment
recoupment (ri-koop-m[schwa]nt), n. 1. The recovery or regaining of something, esp. expenses. 2. The withholding, for equitable reasons, of all or part of something that is due. See EQUITABLE RECOUPMENT(1), (2). 3. Reduction of a plaintiff’s damages because of a demand by the defendant arising out of the same transaction. See EQUITABLE RECOUPMENT(3). Cf. SETOFF(2).
offset
offset, n. Something (such as an amount or claim) that balances or compensates for something else; SETOFF. “Both setoff and recoupment existed at common law, but their scope has been modified, expanded, and ultimately merged by subsequent statutory and decisional law. The final equitable concept of ‘offset’ recognizes that the debtor may satisfy a creditor’s