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
- Sweden
- Themes
- Type of document
- Preliminary observations
- Permanent link to the contribution
- http://www.cahdidatabases.coe.int/C/Immunities/Sweden/1992/485
- Translations
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Database of the CAHDI "The immunities of States and international organisations" - contribution of Sweden - Preliminary observations of 29/09/1992
Database of the CAHDI "The immunities of States and international organisations" - contribution of Sweden - Preliminary observations of 29/09/1992
ILC Draft Articles on State Immunity - Preliminary observations of the Ministry for Foreign Affairs Stockholm to the Permanent Mission of Sweden to the United Nations in New York
Author(ity)
Ministry for Foreign Affairs
Nature of the document
Preliminary observations (by fax)
Date of the document
29/09/1992
Points of law
Preliminary observations on the Draft Articles, especially on “fiscal matters”Specific provision(s) of the document
The fax concerns the coming work of the UN Working Group on State immunity. As regards observations it is referred to the earlier comments of the Nordic Countries and also to the internal memorandum of 17 September 1992, which is to be regarded as preliminary observations. Finally, it is also said that the comments of the internal memorandum annexed to the fax are to be regarded as preliminary observations regarding “fiscal matters” and State immunity.The internal memorandum annexed to the fax was drafted at the Ministry of Finance on 21 September 1992 and is entitled “Fiscal Matters and State Immunity”. It states that foreign states can be liable to taxation in various situations in Sweden, and that this is necessary to maintain fair competition between for example a Swedish private company and a foreign state that run the same kind of activity in Sweden. Consequently, it is commented that it would be totally unacceptable if a foreign state could evade liability to pay taxes by claiming State immunity. Therefore, it is recommended in the memorandum that an article such as the deleted Article 15 regarding “fiscal matters” is included again.
Sources
Archives of the Ministry for Foreign Affairs (not published)Additional information (explanations, notes, etc.)
Ministry for Foreign Affairs, Internal Memorandum, 17 September 1992Governments of Nordic Countries, Statement, 3 December 1987