The Weekly Law Reports
[2022] 3 WLR 397
Court of Appeal
Skatteforvaltningen
v
Solo Capital Partners LLP
[2022] EWCA Civ 234
2022 Jan 25, 26, 27; Feb 25
Sir Julian Flaux C, Phillips, Stuart-Smith LJJ
Conflict of laws— Foreign revenue law— Enforcement of— Foreign tax authority bringing claims to recover monies wrongfully paid out as tax refunds— Authority claiming that defendants fraudulently or negligently misrepresenting that refund due when no tax ever paid or even due— Whether claims inadmissible as actions for enforcement of revenue law of foreign state— Whether claims subject to European Regulation as “civil and commercial matters”—
Parliament and Council Regulation (EU)No 1215/2012, art 1(1)