单词 | Civil debt |
释义 | 民事債務 Debts due to the Government or public authorities and stipulated by statute to be recovered in the courts. With the exception of proceedings by the Government for the recovery of any tax or duty or interest thereon or to two categories of forfeiture proceedings, the limitation periods specified in that Ordinance apply in general to proceedings by or against the Government in like manner as they apply to proceedings between ordinary persons: Limitation Ordinance (Cap 347) s 37. It is however correct that the Hong Kong SAR courts will not assist governments from outside the Hong Kong SAR in recovering a taxation debt: Government of India v Taylor [1955] AC 491. See also Debt. 拖欠政府或公共機構的債務,由法規指定在法庭上予以追討。除政府為追討任何稅款或稅款利息而進行的法律程序或兩項沒收法律程序外,《時效條例》(第347章)適用於由官方或針對官方進行的法律程序,方式如同該條例適用於公民與公民之間的法律程序:《時效條例》(第347章)第37條。香港行政特區法院不會在香港行政特區以外的地區,協助政府追討稅務債項的:Government of India v Taylor [1955] AC 49。另見 Debt。 |
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