Suchergebnisse

Sovereign immunity — Property of foreign States — Enforcement of default judgment against foreign State — Whether foreign State entitled to immunity from execution — Attachment of funds in bank accounts of consular agencies of foreign State — Whether such funds devoted to sovereign purposes — Classification of funds under municipal law — Distinction between administrative and fiscal assets — Whether insertion of forum clause in lease constitutes submission to measures of execution — The law of the Federal Republic of Germany

146Sovereign immunity — Property of foreign States — Lease of premises for embassy use — Action for rent arrears and repair costs — Judgment in default — Whether foreign State entitled to immunity from execution — Requirement to consider immunity from execution as a separate question where no entitlement to jurisdictional immunity — Rules of customary international law — Manner in which established — Whether rule of customary international law exists completely debarring measures of execution against a foreign State — Judgment relating to acts iure gestionis of foreign State — Whether execution against assets of a foreign State serving sovereign purposes admissible — Whether execution against assets of foreign State sewing the official functions of a diplomatic mission admissible — Whether classification of assets to be made according to municipal or international law — Application of test of whether or not the ability of the mission to function would be impaired — Whether general current bank account of foreign State used to cover embassy expenditure is immune from execution — Whether sending State can be required to provide details of the purposes of funds in such an account — Protection of individuals against the immunity of an embassy account being used as shield for private financial transactions — Whether the financial position of sending State consequent upon any attachment is relevant — The law of the Federal Republic of Germany

209Sovereign immunity — Property of foreign States and their agencies — Foreign trade institute — Trade section of consulate — Employee — Citizen of rcceiving State — Action for unpaid salary — Judgment in default — Whether institute entitled to immunity from execution — Attachment of bank account of institute — Whether institute performs separate functions from consulate — Whether institute acting iure gestionis or iure imperii — The law of the Federal Republic of Germany

State immunity — Attachment and execution — Embassy bank account — Judgment creditor seeking to levy execution against foreign State by attachment of bank account — Principles of international law governing immunity of embassy funds from enforcement jurisdiction of receiving State — Whether execution permissible only if account used exclusively for non-sovereign purposes.Relationship of international law and municipal law — Executive statements — Certificate of foreign embassy that funds in use for sovereign functions — Note issued by Ministry of Foreign Affairs that such funds not subject to attachmentDiplomatic relations — Immunity — Embassy bank account — Account in use for meeting running expenses of embassy — Whether subject to execution in receiving State489Sources of international law — Judicial decisions — Decision of Federal German Constitutional Court as evidence of customary international law — The law of Austria

This paper evaluates the impact of a VAT rate increase on bank account ownershipby Mexican micro-entrepreneurs considering informality as the main channel of this effect. Using two rounds of a cross-section survey aimed at understanding financial inclusion in Mexicoand a difference-in-difference strategy, results indicate that an increase in the VAT rate negatively affects the probability of having a bank account by micro-entrepreneurs in northern municipalities where the tax rate increased from 11 to 16 percent. In particular, financial inclusion of micro-entrepreneurs in the northern border decreased and the effect is statistically significant,whereas financial inclusion of formal and informal salaried workersin the northern borderdid not change as their fiscal obligations remained the same with the VAT amendment.