In the recent High Court case of Skatteforvaltningen (Danish Customs and Tax Administration) v Solo Capital Partners LLP, the claim by the Danish tax authority (SKAT) claim for the repayment of reclaimed withholding tax was dismissed on grounds it contravened the ‘revenue rule’ which prevents English courts from enforcing a revenue law of another jurisdiction. SKAT had successfully contended that under the Brussels-Lugano regime, their claims were civil in nature, rather than being a revenue matter; however, the court still found that this should not disapply what was an ‘overriding rule of English law’. This is not the end of the matter: permission has been granted to appeal to the Court of Appeal on that point.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In the recent High Court case of Skatteforvaltningen (Danish Customs and Tax Administration) v Solo Capital Partners LLP, the claim by the Danish tax authority (SKAT) claim for the repayment of reclaimed withholding tax was dismissed on grounds it contravened the ‘revenue rule’ which prevents English courts from enforcing a revenue law of another jurisdiction. SKAT had successfully contended that under the Brussels-Lugano regime, their claims were civil in nature, rather than being a revenue matter; however, the court still found that this should not disapply what was an ‘overriding rule of English law’. This is not the end of the matter: permission has been granted to appeal to the Court of Appeal on that point.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
