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The immunities of States and international organisations

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Information on the contribution

Member State
Finland
Themes
Type of document
Jurisprudence
Permanent link to the contribution
http://www.cahdidatabases.coe.int/C/Immunities/Finland/2002/92
Attachments
Translations
THIS DOCUMENT CAN BE QUOTED AS FOLLOWS:
Database of the CAHDI "The immunities of States and international organisations" - contribution of Finland - Jurisprudence of 01/02/2002

Komet Inc. and Konetehdas OY Komet (company) v. Republic of Finland (State) and John Doe

Author(ity)

United States District Court, District of New Jersey

Date of the decision, of the judgment

01/02/2002

Points of law

The Court established that Finland was immune from suit in the Courts of the United States for claims arising under a cooperative tax treaty between Finland and the United States (Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital). Finland claimed immunity in the case.

Summary of the case

n/a

Sources

Civil Action No. 99-6080 (JWB)

Additional information (explanations, notes, etc.)

The order entered by the United States District Court for the District of New Jersey vacated the default judgment previously entered by the Court on July 5, 2001 against Finland. The United States of America submitted an amicus brief on behalf of Finland.