A supervisory judge of Commisimpex’s insolvency proceeding established a legal compensation between a tax claim owed by Commisimpex and Congo’s debts (as a result of a 2013 arbitral award).
The Republic of Congo summoned Commisimpex to enforce the order. In 2015, the judge dismissed the claim and stated that the order was unenforceable on French territory. The Republic of Congo appealed the decision. The Paris Court of Appeal dismissed its claim by declaring that Congo did not respect the right to a fair trial.