17 Mar 2021
AUTONOMOUS NON-COMMERCIAL ORGANIZATION “ORGANIZING COMMITTEE OF XXII OLYMPIC WINTER GAMES AND XI PARALYMPIC WINTER GAMES OF 2014 IN SOCHI” v. PICO PROJECTS (INTERNATIONAL) LTD
- Citation
- [2021] HKCFI 606
- Court
- Court of First Instance
- Case number
- HCA359/2019
The court held the enforcement of the Russian Cassation Judgment in Hong Kong would not amount to indirect enforcement of Russian tax law because the plaintiff had already paid the tax to the Russian Budget so there was no unsatisfied tax claim (an essential pre‑requisite for Rule 3), the claim before the court is for unjust enrichment and not a step to collect outstanding taxes for the foreign state, and therefore the foreign penal/revenue exclusion does not bar enforcement; accordingly the Russian judgment is enforceable at common law in Hong Kong.