Whether the claims made in these proceedings by the claimant, which is the Danish tax authority were not admissible before the English courts by reason of Rule 3(1) of Dicey, Morris and Collins on the Conflict of Laws 15th edition which provides:
‘English courts have no jurisdiction to entertain an action:
(1) for the enforcement, either directly or indirectly, of a penal, revenue or other public law of a foreign State;’
Judges:
Sir Julian Flaux, Chancellor of the High Court
Lord Justice Phillips
And
Lord Justice Stuart-Smith
Citations:
[2022] EWCA Civ 234
Links:
Jurisdiction:
England and Wales
Jurisdiction
Updated: 18 April 2022; Ref: scu.672132