8 Jan 2020
WONG WING WAH v. COLLECTOR OF STAMP REVENUE
- Citation
- [2020] HKDC 41
- Court
- District Court
- Case number
- DCSA97/2016
Buyer’s Stamp Duty is a taxation measure authorised by Article 108 of the Basic Law; Articles 6 and 105 are not engaged by genuine tax legislation such as BSD, therefore section 29CB(2)(a) does not infringe the Basic Law and the appellant’s constitutional challenge fails; precedent in Weson and Wong Chak Sin is followed.