ish ▁tax ▁ag ency SK AT ▁( tax ▁ag ency ). ▁The ▁claims ▁against ▁these ▁companies ▁were ▁not ▁def ended ▁hence ▁the ▁default ▁judgment . ▁In ▁the ▁same ▁month , ▁fin ans . dk , ▁a ▁subs idi ary ▁of ▁the ▁J yll ands - Post en ▁newspaper , ▁reported ▁that ▁assets ▁in ▁E ly si um ▁Global ▁and ▁E ly si um ▁Properties , ▁two ▁of ▁Shah ' s ▁companies , ▁had ▁been ▁fro zen . ▁and ▁that ▁Dan ish ▁authorities ▁have ▁file d ▁cases ▁against ▁him ▁in ▁the ▁Dub ai ▁International ▁Fin an cial ▁Centre ▁Cour ts ▁as ▁well ▁as ▁the ▁Com mer cial ▁Court ▁in ▁London . ▁ ▁In ▁ 2 0 1 8 , ▁Britain , ▁Germany ▁and ▁the ▁United ▁Arab ▁Em ir ates ▁had ▁fro zen , ▁but ▁not ▁conf isc ated ▁$ 6 6 0 ▁million ▁in ▁assets ▁belonging ▁to ▁Shah . ▁ ▁In ▁May ▁ 2 0 1 9 , ▁a ▁number ▁of ▁American ▁p ension ▁funds ▁agreed ▁to ▁return ▁ 1 . 6 ▁billion ▁D K K ▁( 2 3 9 ▁million ▁US D ) ▁in ▁a ▁related ▁tax - fra ud ▁case . ▁In ▁September ▁ 2 0 1 9 , ▁German ▁North ▁Channel ▁Bank ▁accepted ▁a ▁fine ▁of ▁ 1 1 0 ▁million ▁D K K ▁for ▁its ▁invol vement ▁in ▁a ▁related ▁tax ▁fra ud ▁scheme . ▁Shah ▁remains ▁the ▁main ▁suspect ▁in ▁the ▁main ▁tax ▁fra ud ▁case . ▁ ▁In ▁September ▁ 2 0 1 9 , ▁Dan ish ▁tax