Herzog v Toia [1970] JJ 1611 (22 December 1970)

Herzog v Toia [1970] JJ 1611 (22 December 1970)

Jersey courts will not reduce damages for lost earnings to account for liability to foreign tax under a foreign revenue law, as this would amount to enforcing a foreign revenue law.

Citation
[1970] JJ 1611
Parties
Applicant: Herzog; Respondent: Toia
Jurisdiction
Jersey
Judgment Date
22 December 1970
Procedural Posture
Civil / Judgment
Outcome
claim allowed
Legal Topics
Foreign Law, Public Law, Revenue Law, Damages, Tax Liability
Conflict of Laws Foreign Law Public Law Revenue Law Damages Tax Liability

Case Brief

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Parties

Herzog

Applicant

Toia

Respondent

Procedural Posture

Civil / Judgment

Legal Issues

  1. 1 Whether Jersey courts should reduce damages for lost earnings to account for liability to foreign tax under foreign revenue law

Ratio Decidendi

Jersey courts will not reduce damages for lost earnings to account for liability to foreign tax under a foreign revenue law, as this would amount to enforcing a foreign revenue law.

Court Disposition

claim allowed

Orders

  • Damages not reduced to account for foreign tax liability