In re Customs and Tax Administration of the Kingdom of Denmark (Skatteforvaltningen) Tax Refund Litigation

Opinion

UNITED STATES DISTRICT COURT UgDS SDNY SOUTHERN DISTRICT OF NEW YORK DOCUMENT mass scree encore seers RK ELECTRONICALLY FILED In re DOC#:__ DATE FILED: _3/19/2026 CUSTOMS AND TAX ADMINISTRATION OF THE KINGDOM OF DENMARK (SKATTEFORVALTNINGEN) 18-md-2865 (LAK) TAX REFUND LITIGATION This paper applies to: 18-cv-5053, 18-cv-5374, 18-cv-8655 eR RR ee me eee eee eK PRETRIAL ORDER NO. 70 (in Limine Ruling ~ Preclusion of Legal Opinions and Attorney Involvement) Lewis A. KAPLAN, District Judge. Plaintiff moves in limine to preclude defendant Acer “from seeking to admit, or testifying about, legal opinions issued by Hannes Snellman .. . or otherwise testifying about the involvement or undisclosed advice of counsel.”! The motion (Dkt 1950 in 18-md-2865; Dkt 455 in 18-cv-5053; Dkt 324 in 18-cv-5374; Dkt 304 in 18-cv-8655) is DENIED without prejudice to renewal at trial. “As the precise foundationjs| for the [2013] Hannes Sneflman opinion” and Acer’s proffered testimony are “not here clear, the Court cannot now determine admissibility. Accordingly, it denies plaintiff's motion insofar as it seeks to exclude that opinion and testimony. Plaintiff will remain free to object at trial.” SO ORDERED. Dated: March 19, 2026 Lewis A/Kaplan United States District Judge Pl.’s Mem. Law Supp. MIL Preclude Legal Ops. & Att’y Involvement (Dit 1951) at 1. Plaintiff and Freelove defendants stipulated with respect to the issues raised in plaintiff's motion concerning Freelove defendants. J. Stip. PricewaterhouseCoopers Op. (Dkt 2004). Accordingly, plaintiff's motion is moot with respect to Freelove defendants. Pl.’s Reply Mem. Law Supp. MIL Preciude Legal Ops. & Att’y Involvement (Dkt 2011) at I n.1. In re Customs and Tax Admin. of the Kingdom of Denmark (SKAT) Tax Refund Litig., No. 18-md-2865 (LAK), 2024 WL 4696085, at *6 (S.D.N.Y. Nov. 6, 2024).