Bergen Corporation v Olsen

• Jurisdiction: Dinamarca
• Docket Number: Case No. 147
• Date: 23 October 1924
• Court: Eastern Provincial Court (Denmark)

Denmark, Eastern Provincial Court.

Case No. 147

Bergen (Corporation of)

and

Olsen.

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...