Database
The immunities of States and international organisations
This database contains the original national contributions bringing together information on The immunities of States and international organisations
Information on the contribution
- Member State
- Spain
- Themes
- Type of document
- Jurisprudence
- Permanent link to the contribution
- http://www.cahdidatabases.coe.int/C/Immunities/Spain/2002/250
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Database of the CAHDI "The immunities of States and international organisations" - contribution of Spain - Jurisprudence of 01/07/2002
Database of the CAHDI "The immunities of States and international organisations" - contribution of Spain - Jurisprudence of 01/07/2002
Sánchez v. the United States of America
Author(ity)
Constitutional Court
Date of the decision, of the judgment
01/07/2002
Points of law
Execution of reimbursements of VAT. Burden of the proof of acta iure imperii.Summary of the case
The plaintiff (United States) cannot question that ordinary courts are competent to decide which goods are or are not protected by immunity of execution. The Constitutional Court can only determine whether there has been a lack of argumentation or rationality, obvious arbitrariness or flagrant mistake. This has not been the case. The plaintiff cannot just claim that all VAT reimbursements refer to acta iure imperii. The burden on the proof as to which actions or goods relate to the sovereignty of the State lays on the USA not on the worker who was dismissed.Sources
Ruling ATC 112/2002, 1st July 2002Recurso de amparo 4759-2001