The Weekly Law Reports
[2021] 1 WLR 4237
Queen’s Bench Division
*Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP and others
[2021] EWHC 974 (Comm)
2021 March 22–25; April 27
Andrew Baker J
Conflict of laws— Foreign revenue laws— Jurisdiction to enforce— Foreign tax authority bringing private law claims against taxpayers in relation to wrongful tax refunds— Whether claims inadmissible as actions for enforcement of revenue laws of foreign state— Whether proceedings “civil and commercial matter” under European Regulation or Convention— Whether, if so, claims admissible—
Parliament and Council Regulation (EU) No 1215/2012, art 1(1)
—
Lugano Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters (2007), art 1(1)