—- I believe that the ongoing lawsuits (or just successfully completed — the Eshel litigation below) worldwide involving FATCA or aspects related to U.S. citizenship-based taxation are the following:
— Our Alliance for the Defence of Canadian Sovereignty (ADCS-ADSC) Federal Court Canadian lawsuit targeting the Canadian FATCA IGA legislation as violating privacy and equality Charter rights of Canadians. The lawsuit began in 2014. Canadian Federal Court trial with Gwen and Kazia as Plaintiffs already held last week of January, 2019. See key court submission link. Federal Court decision by July 31, 2019?
— Monte Silver’s (plaintiff) U.S. lawsuit focused on a procedural challenge against U.S. transition tax. Here is the lawsuit. Ongoing discussion on Mr. Silver’s American small businesses for tax fairness FB site.
— In ten year old litigation in the United States (Ory and Linda Eshel v. Commissioner of Internal Revenue in U.S. Tax Court) the “Internal Revenue Service said in court filings that it should have allowed U.S. taxpayers resident in France to deduct so-called Generalized Social Contribution taxes, a levy imposed on income in France…The case grew out of an audit of the 2008 and 2009 tax returns of the Eshels, U.S. citizens who reside in France”. See Bloomberg and CBANQUE and the Local.
See part of the reason why the Eshel lawsuit took so long in a January 23, 2018 DC Court ruling. From American Expat Financial News Journal: “Horwich, the attorney who represented the Eshels, said there was scope for other France-resident U.S. taxpayers who, like the Eshels, had also followed the erroneous IRS guidance and failed to claim a credit for CSG and CRDS on their U.S. tax returns. He noted that the statute of limitations to claim CSG and CRDS as foreign tax credits “is 10 years, so we anticipate large numbers of refund claims will be filed to recover taxes that the IRS should never have collected.””
— A lawsuit in France (Fabien Lehagre, AAA, Association des Américains Accidentels) against the banks on discrimination on the basis of nationality by the banks. Pleadings not yet available.
— There is a second lawsuit in France (Fabien Lehagre, AAA, Association des Américains Accidentels) against the FATCA IGA between France and U.S. in which a motion was brought before the Conseil d’Etat for the cancellation of the decree of 25 July 2017 amending the order of 5 October 2015 creating by the General Directorate of Public Finances an automatic processing of automatic exchange of information (EAI). The Association claims that the contested decree is unlawful in that: on the one hand, the above-mentioned agreement, of which it constitutes an implementing measure, is not reciprocally implemented by the United States; on the other hand, the massive nature of the storage and transmission of tax data to the American tax authorities, which it authorises, ignores the right to privacy and the protection of personal data. Pleadings not yet available.
—- What other lawsuits are out there? If you are aware of others, or know that the status has evolved on the lawsuits (e.g., interim court decision), please comment on Brock with an update. Thanks.