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
Attachments
Translations
THIS DOCUMENT CAN BE QUOTED AS FOLLOWS:
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 2002
Recurso de amparo 4759-2001

Additional information (explanations, notes, etc.)

n/a