Read the full judgment text of CACV 163/2021 on BabelCite. This Court of Appeal judgment was delivered on 3 December 2021.
1. This is the defendant’s appeal against the judgment of Recorder Manzoni, SC on 17 March 2021 (“ the Judgment ”) [1] . The appeal raises the question whether the plaintiff’s enforcement of a Russian judgment (“ the Cassation Judgment ”) would amount to indirect enforcement of Russian revenue law. If the answer is in the affirmative, it would fall foul of a well-established and almost universal principle of private international law set out in Dicey, Morris & Collins on The Conflict of Laws (15