Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Levy/taxation
  • 19 Jul 2006

    JULITA F. RAZA AND OTHERS v. CHIEF EXECUTIVE IN COUNCIL AND OTHERS

    Citation
    JULITA F. RAZA AND OTHERS v. CHIEF EXECUTIVE IN COUNCIL AND OTHERS
    Court
    Court of Appeal
    Case number
    CACV218/2005

    The Court dismissed the appeal: the appellants failed to prove the MAW reduction was a sham or colourable device to impose the levy on employees; uncontradicted official evidence showed the MAW reduction resulted from a bona fide annual economic review; the retraining levy is authorized by the Employees Retraining Ordinance and the Chief Executive in Council's approval of the labour importation scheme was an administrative execution of statutory power (not subsidiary legislation requiring gazetting); the ILO provision did not proscribe pre-admission conditions; and the levy is payable per con…