Read the full judgment text of HCA 359/2019 on BabelCite. This High Court CFI judgment was delivered on 17 March 2021.
1. There is only one issue to be determined in these proceedings, and that is whether the enforcement, in Hong Kong, of the judgment entered in favour of the Plaintiff in the Arbitration Court of North Caucasian District in the name of the Russian Federation (“ the Cassation Judgment ”) would amount to indirect enforcement of Russian tax law. If it is indirect enforcement, then it would fall foul of the long established rule that foreign penal and revenue laws are not enforceable through the Ho
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