The Resource Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes : [2013] JCA 239

Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes : [2013] JCA 239

Label
Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes : [2013] JCA 239
Title
Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes : [2013] JCA 239
Contributor
Subject
Language
eng
Summary
Judgment by the Jersey Court of Appeal, judgment date 28 November 2013. The Norwegian tax authority made a request of the Jersey government under the agreement made between the two jurisdictions for the exchange of information relating to tax matters ('TIEA'). The request was for information about a Mr Larsen (who was a national and resident of Norway) and companies resident in Jersey which Mr Larsen wholly or partly owned. The Jersey Deputy Comptroller of Taxes in turn served a notice under the Taxation (Exchange of Information with Third Countries) (Jersey) Regulations 2008 requiring the production of various categories of documents and other items said to be relevant to the tax affairs in Norway of Mr Larsen and associated companies. Volaw represented Mr Larsen's interests in Jersey and applied for judicial review of the decision to serve the notice. Volaw objected, inter alia, that: the notice was retrospective in that some of the documents requested predated the 2008 Regulations; the Norwegian requests discriminated against Jersey companies; and that the requirement for reasonable grounds to believe that a taxpayer may have failed to comply with the domestic tax law of another country was not satisfied
Citation source
In: International tax law reports. - London. - Vol. 17 (2014),
Geographic coverage
Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • TIEA
  • mutual assistance
  • retroactivity
  • discrimination
Label
Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes : [2013] JCA 239
Instantiates
Publication
Label
Volaw Trust & Corporate Services Ltd and another v Office of the Comptroller of Taxes : [2013] JCA 239
Publication

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