ACCTG 1 Lecture Notes - Lecture 20: Diplomatic Bag, State Immunity, Absolute Immunity
Document Summary
Chapter vii- immunities from national jurisdictions: general conception of immunity and rationale in international law: Non-justifiable issue- the national court does not have competence to assert jurisdiction; Immunity- a national court would have jurisdiction over a subject matter but it is not permitted to exercise it in a particular case because one of the parties has immunity- acting as a foreign sovereign state or government; States are legally equal- ius cogens: state immunity under international law: Restricted immunity: (1) acta iure imperii- when the state is acting as a sovereign (full immunity); (2) acta iure gestionis- when the state is acting as a normal litigant- commercial acts (no immunity); Current heads of states and their families enjoy full immunity from actions done before and during office; However ex-presidents only enjoy immunity with respect acts done while in office and that do not concern private actions; no immunity with respect private actions done while in office;
