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/2009/251
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Judgment of the Supreme Court - Spanish.pdf
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Database of the CAHDI "The immunities of States and international organisations" - contribution of Spain - Jurisprudence of 22/06/2009
Database of the CAHDI "The immunities of States and international organisations" - contribution of Spain - Jurisprudence of 22/06/2009
Brígida and Marcos v. the United States
Author(ity)
Supreme Court (Tribunal Supremo)
Date of the decision, of the judgment
22/06/2009
Points of law
Flagrant mistakes in sentences. Burden of the proof of actions iure imperii.Summary of the case
The Court decision to execute VAT reimbursements was well grounded and it cannot be dismissed as a flagrant mistake or because lack of reasonable arguments. The United States did not produce any evidence to prove that those reimbursements were related to acta iure imperii. It was for the USA to do so. Exemption of VAT is a privilege not grounded on any acta iure imperii.Sources
Tribunal Supremo (Sala de lo Social, Sección 1ª).Sentencia 22nd June 2009 .RJ\2009\6059
