In five landmark judgments, the French Cour de cassation relied on customary international law and the 2004 UN Immunities Convention to rule that a state’s waiver of immunity from enforcement entitles creditors to attach all assets of that state (including taxes owed by French companies to the foreign state), except diplomatic assets.
Special thanks to counsel to the Cour de cassation Jérôme Ortscheidt for his hard work alongside the Archipel team to secure these important rulings for creditors.
See here (in French).