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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15 cases
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Government of India, Ministry of Finance (Revenue Division) v Taylor and another
...v. Brostrom (1923), 16 LI.L.Rep. 190, 193[1]: That was in 1923. In 1928 Tomlin J. in In re Visser, Queen of Holland v. DrukkerELR [1928] Ch. 877, 884[2], after referring to the case of Sydney Municipal Council v. BullELR [1909] 1 K.B. 7, in which the same proposition had been unequivocably ......
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Government of India, Ministry of Finance (Revenue Division) v Taylor and another
...been directly tested in this court in such a case. “The most recent case, in which the matter was directly in issue, was In re VisserELR, [1928] Ch. 877, before Tomlin J. The plaintiff in that action was the Queen of Holland and the defendants were executors of the deceased Visser. The acti......
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Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and Others
...jurisdiction for taxes levied and which he is declared to be liable to by the country to which he belongs” (at p 193). In In re Visser [1928] Ch 877, where the Queen of Holland sued the estate of a deceased Dutch national for unpaid succession duty, Tomlin J observed during the course of a......
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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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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 ......
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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......
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......