The WLR Daily case summaries
[2021] WLR(D) 246
Queen’s Bench Division
Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and others
[2021] EWHC 974 (Comm)
2021 March 22–25; April 27
Baker J
Conflict of laws— Revenue laws— Enforceability in another state— Foreign national tax authority bringing claims against taxpayers in relation to alleged wrongful tax refund payments— Whether claims offending against rule of English law that courts having no jurisdiction to entertain actions for enforcement of revenue of foreign state— Whether matter “civil and commercial matter” under European Regulation or Convention ousting rule of English law where applicable— Whether claims admissible—
Parliament and Council Regulation (EU) No 1215/2012, art 1(1)
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Lugano Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters 2007, art 1(1)