Paris Court of Appeal, 24 January 2018, Congo v. Commisimpex, no. 17/13173 & no. 17/09485, procedural orders

By two ICC awards Congo was ordered to pay various sums to Commisimpex. Commisimpex requested therefore an attachment of the tax debt that EDF Africa Services (French company), owed the Republic of Congo. Congo brought proceedings before the execution judge to obtain the nullity and release of the attachment. The request was rejected. Congo appealed the judgment. The Court held, inter alia, that the attachment of a debt owed by a third party French resident is consistent with the territoriality principle of the enforcement proceedings. On the other hand, the fact that the attachment is exercised over taxes payable is not contrary to the principles of international public law, including the principle of double non-taxation. In any case, the assessment of such a risk does not fall within the jurisdiction of the enforcement judge. The application for stay of execution was accordingly dismissed.

2018-02-18T20:34:45+00:00 January 24th, 2018|Court of Appeal, Paris Court of Appeal|0 Comments

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