Bergen Corporation v Olsen

Docket NumberCase No. 147
Date23 October 1924
CourtEastern Provincial Court (Denmark)
Denmark, Eastern Provincial Court.
Case No. 147
Bergen (Corporation of)

Recognition of Acts of Foreign States — Foreign Revenue Laws — Action of Foreign State to Recover War Tax.

Aliens — Taxation in the Home State — Action to Enforce in the Country of Residence — Dismissal of.

The Facts.—Olsen, a Norwegian national, was the director of a limited company at Bergen (Norway) which went into liquidation and was wound up in 1922. In the summer of 1918 he had moved to Denmark, in which country he had since then been in permanent residence. The City of Bergen claimed that he had taken over the assets of the company without paying the taxes assessed upon the company in the years 1919–1922, and sued him before the Danish Court for payment of a sum of about 13,700 Kroner.

Held: That it cannot be regarded as accepted definitely by general international legal opinion that a State or a municipality may enforce clairas for taxes...

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