QRS 1 APS and others v Frandsen: CA 21 May 1999

The appellants were all Danish companies put into liquidation for asset stripping in contravention of Danish law. The respondent was resident in the UK and had owned them. The Danish tax authorities issued tax demands and the liquidators now sought a similar sum in damages against the respondent.
Held: An English court will not enforce foreign revenue laws here. An action which was substantially intended to recover funds for the payment of outstanding taxes by an insolvent company counted as such. This rule is not overridden by the Convention:’There is no definition of ‘revenue matters’ in the Convention and no decision of the European Court bearing on the point.’ (Leave to appeal to HL refused)
Simon Brown LJ, Auld LJ, Thorpe LJ
Times 27-May-1999, Gazette 16-Jun-1999, [1999] 3 All ER 298, [1999] EWCA Civ 1463, [1999] 1 WLR 2169, [2000] ILPr 8
Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters (1968) (Cmnd 7395)
England and Wales
FollowedPeter Buchanan Limited and Macharg v McVey 1954
(Supreme Court of Ireland) The plaintiff was a company registered in Scotland put into compulsory liquidation by the revenue under a substantial claim for excess profits tax and income tax. The liquidator was really a nominee of the revenue. The . .
CitedIn re State of Norway’s application (Nos 1 and 2) HL 1989
The House considered an application by a foreign state seeking assistance in obtaining evidence here to be used in enforcing its own revenue laws at home.
Held: Rule 3 of the Convention encapsulated a ‘fundamental rule of English Law’, but did . .
CitedGovernment of India v Taylor HL 1955
The Government of India sought to prove in the voluntary liquidation of a company registered in the United Kingdom but trading in India for a sum due in respect of Indian income tax, including capital gains tax, which arose on the sale of the . .
MentionedO’Reilly v Mackman HL 1982
Remission of Sentence is a Privilege not a Right
The plaintiffs had begun their action, to challenge their loss of remission as prisoners, by means of a writ, rather than by an action for judicial review, and so had sidestepped the requirement for the action to be brought within strict time . .
CitedWilliams and Humbert Ltd v W and H Trade Marks (Jersey) Ltd HL 1986
There had been an expropriation by Spanish decrees of shares in a Spanish company whose English subsidiary had rights in trade marks which it had sold to a Jersey company. The Spanish and English companies sought certain relief in relation to the . .
CitedKongress Agentur Hagen Gmbh v Zeehaghe Bv. ECJ 15-May-1990
A Dutch hotel group sued in Holland a German agent who on behalf of his German principal had booked and then cancelled a large number of hotel rooms. When the agent sought to third party his principal under a guarantee, jurisdiction for which was . .
CitedGourdain v Nadler ECJ 22-Feb-1979
Brussels Convention. Bankruptcy and proceedings relating to the winding-up of insolvent companies or other legal persons. Action for making good the deficiency. – ‘it is necessary, if decisions relating to bankruptcy and winding-up are to be . .
CitedFerdinand M.J.J. Duijnstee v Lodewijk Goderbauer ECJ 15-Nov-1983
A liquidator sought to recover a patent from an employee of the company, a claim held not to be excluded from the Convention.
Europa 1. The Convention of 27 September 1968, which seeks to determine the . .
CitedHubbard v Hamburger ECJ 1-Jul-1993
An order for security for costs was being sought against an English solicitor who, in the capacity of executor, was seeking to recover part of the testator’s estate in Germany.
Held: It was discrimination unlawful in European law, to require . .

Cited by:
CitedRevenue and Customs and Another v Ben Nevis (Holdings) Ltd and Others ChD 20-Jul-2012
The claimant sought to make arrangements with a view to collecting substantial arrears of tax due to South Africa. The revenue said that it had that power by virtue of the double taxation treaty with South Aftrica. The company replied that the . .

These lists may be incomplete.
Updated: 02 January 2021; Ref: scu.146378