The Advocate General has issued an opinion in a case referred to the European Court of Justice (ECJ) by the Danish High Court. The point at issue is whether the scope of Article 1(1) Regulation (EC) No 44/2001 includes an action brought by a State authority against individuals or businesses in connection with allegations of tax fraud.

The Brussels 1 Regulation relates to the recognition and enforcement of judgments in civil and commercial law matters. The regulation provides that judgments given in a member state should be recognized and enforced in another member state, even if the judgment debtor is domiciled in a third State.

The Advocate General’s opinion is however that HMRC was not exercising it public powers and that the case was not being brought against the tax debtor.