Imperium Trustees (Jersey) Ltd v Jersey Competent Authority

Core Citations

CONSIDERS

• Imperium Trustees (Jersey) Ltd v Jersey Competent Authority
• Larsen v Comptroller of Taxes and States of Jersey
• Apef Management Company 5 Ltd v Comptroller of Taxes

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REPORTED OPINION OF in

• 2023 (1) JLR 229

CONSIDERED in

• Imperium Trustees (Jersey) Ltd v Jersey Competent Authority and HM AG
• Buckley v Minister for Treasury and Resources and Ors

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Finch v. Anderson et al., 2014 BCSC 2008
• Preston Hampton Haskell(Applicant) v The Comptroller of Taxes (First Respondent)
• Benest v Le Maistre (nee Seed)
• Apef Management Company 5 Ltd v Comptroller of Taxes



See all quotations

• Larsen v Comptroller of Taxes and States of Jersey
• Skatteministeriet v T Danmark and Y Denmark Aps.
• Berlioz Investment Fund SA v Directeur de l'administration des contributions directes.
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• État luxembourgeois contra B.
• État du Grand-duché de Luxembourg v L.
• Imperium Trustees (Jersey) Ltd v Jersey Competent Authority
• X v Comptroller of Revenue