The Resource Volaw Trust and Corporate Services Ltd and its Directors and others v Office of the Comptroller of Taxes and another, Volaw Trust and Corporate Services Ltd and its Directors and others v Her Majesty's Attorney General for Jersey : [2019] UKPC 29

Volaw Trust and Corporate Services Ltd and its Directors and others v Office of the Comptroller of Taxes and another, Volaw Trust and Corporate Services Ltd and its Directors and others v Her Majesty's Attorney General for Jersey : [2019] UKPC 29

Label
Volaw Trust and Corporate Services Ltd and its Directors and others v Office of the Comptroller of Taxes and another, Volaw Trust and Corporate Services Ltd and its Directors and others v Her Majesty's Attorney General for Jersey : [2019] UKPC 29
Title
Volaw Trust and Corporate Services Ltd and its Directors and others v Office of the Comptroller of Taxes and another, Volaw Trust and Corporate Services Ltd and its Directors and others v Her Majesty's Attorney General for Jersey : [2019] UKPC 29
Contributor
Subject
Language
eng
Summary
Judgment by the Privy Councel, judgment date 17 June 2019. The central issue in this case, which was a decision of seven members of the Judicial Committee of the Privy Council was whether the privilege against self-incrimination under the European Convention on Human Rights applies to pre-existing documents. The Privy Council disagreed with the lower courts, stated that privilege against self-incrimination does apply to pre-existing documents. This decision is a further part of the legal proceedings arising from the investigation by the Norwegian tax authorities into possible tax evasion by Mr Berge Gerdt Larsen. That investigation has already produced a number of judgments
Citation source
In: International tax law reports. - London. - Vol. 21 (2019), part 6 ; p. 837-875
Geographic coverage
Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • investigation
  • human rights
  • European Convention on Human Rights
  • exchange of information
  • third countries (EU)
Label
Volaw Trust and Corporate Services Ltd and its Directors and others v Office of the Comptroller of Taxes and another, Volaw Trust and Corporate Services Ltd and its Directors and others v Her Majesty's Attorney General for Jersey : [2019] UKPC 29
Instantiates
Publication
Label
Volaw Trust and Corporate Services Ltd and its Directors and others v Office of the Comptroller of Taxes and another, Volaw Trust and Corporate Services Ltd and its Directors and others v Her Majesty's Attorney General for Jersey : [2019] UKPC 29
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...