Citaat | Parket bij de Hoge Raad 12 januari 2024

Onder 2.9 Parket bij de Hoge Raad 12 januari 2024

Een alinea uit Parket bij de Hoge Raad 12 januari 2024, ECLI:NL:PHR:2024:44.

According to item 1 of Article 1 of the Agreement the term “investments” shall mean any kind of tangible and intangible assets which are invested by an investor of one Contracting Party in the territory of the other Contracting Party in accordance with its legislation. The property, which is the subject of the dispute, is located in Republic of Crimea and the city of Sevastopol, which had previously been a part of Ukraine. The assets of claimants are not investments, because they have not been made in the territory of the Russian Federation, and, if ever made, they have been made prior to the accession of the Republic of Crimea and the city of Sevastopol to the Russian Federation and not in accordance with the legislation of the Russian Federation. No taxes have been collected on these assets in accordance with the legislation of the Russian Federation and they have not contributed to the economic development of the Russian Federation.

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