Re Visser. Queen of Holland v Drukker
Jurisdiction | England & Wales |
Judgment Date | 29 June 1928 |
Date | 29 June 1928 |
Docket Number | Case No. 18 |
Court | Chancery Division |
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16 cases
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Government of India, Ministry of Finance (Revenue Division) v Taylor and another
... ... In re Visser [ 1928 ] 1 Ch. 877 ; 44 T.L.R. 692 applied ... Dicta of ... That was in 1923. In 1928 Tomlin J. in In re Visser, Queen of Holland v. Drukker F2 after referring to the case of Sydney Municipal ... ...
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Government of India, Ministry of Finance (Revenue Division) v Taylor and another
...valid distinction for this purpose between foreign States and States adhering to the British Commonwealth. In re Visser [1928] Ch. 877; 44 T.L.R. 692 Dicta of Lord Mansfield in Holman v. Johnson (1775) 1 Cowp 341 explained. Held, secondly, that the “liabilities” for which a liquidator was r......
- Skatteforvaltningen (Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and Others
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Commissioners for HM Revenue and Customs and Another v Ben Nevis Ltd and Others
...jurisdictions, English law generally does not permit either the direct or indirect enforcement of foreign revenue laws—see Re Visser [1928] Ch 877per Tomlin J at 884, Government of India v. Taylor [1955] AC 491; Rossano v. Manufacturers Life Insurance Co. [1963] 2 QB 352 and QRS 1ApS v. Fra......
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3 firm's commentaries
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The Revenue Rule In Tax Law
...(US Court of Appeals, 2nd Circuit. 3. Moore v. Mitchell, 30 F.2d 600, 604 (2d Cir. 1929) (L. Hand, J., concurring) 4. [1955] A.C. 491. 5. [1928] Ch. 877 at 6. See, generally: Aetna Ins. Co. v. Robertson, 127 Miss. 440, 90 So. 120, 126 (Miss. 1921) (Ethridge, J., dissenting)("It is a familia......
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Collecting Another Country's Taxes Recent Experience In The Canada-U.S. Context
...16 Duke J. Comp. & Int'l L. 79 (2006)). Pasquantino v. U.S., 544 U.S. 349, 360 et. seq, (2005). (1923) 16 LI. L.Rep. 190, 193. [1928] Ch. 877, 884; 44 T.L.R. 692. [1955] A.C. 491. The factual background in this case is as follows. The government of India sought to enforce and collect ca......
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Adventures In Cross-Border Tax Collection: Revenue Rule vs. Cum-Ex Litigation
...& Ry KB 190, 191. 6 King of the Hellenes v. Brostron (1923) 16 LI. L.Rep. 190, 193. 7 In re Visser, H.M. The Queen of Holland v. Drukker (1928) Ch. 877, 884; 44 T.L.R. 692. Reprinted from Tax Notes Federal, April 18, 2022, p. 359 The content of this article is intended to provide a general ......
1 books & journal articles
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RESTITUTION, FOREIGN ILLEGALITY AND FOREIGN MONEYLENDERS
...than argument). 101 Alves v Hodgson (1797) 7 TR 241; Clegg v Levy(1812) 3 Camp 166; Bristow v Sequeville(1850) 5 Ex 275; In Re Visser[1928] Ch 877. 102 Re Emery’s Investments Trusts [1959] 1 All ER 577. This case was cited in the Court of Appeal judgment, which probably accounts for its rea......