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''Permanent Mission of India v. City of New York'', , was a United States Supreme Court case in which the Court construed the Foreign Sovereign Immunities Act to allow a federal court to hear a lawsuit brought by the City of New York to recover unpaid property taxes levied against India and Mongolia, both of which own real estate in New York. ==Background== India and Mongolia owned buildings in Manhattan. They used part of their buildings for diplomatic business, and another part to house lower-level diplomatic staff, who did not pay rent. Under New York law, real property owned by foreign governments was exempt from taxation if it was "used exclusively" for diplomatic offices or for the quartering of diplomats "with the rank of ambassador or minister plenipotentiary" to the United Nations. If the foreign government only used part of its property for these purposes, then the remainder of the property was subject to taxation. The City of New York had levied taxes against India and Mongolia for the appropriate portions of their buildings, but India and Mongolia refused to pay. Eventually the unpaid taxes became tax liens. As of February 1, 2003, India's lien amounted to $16.4 million, and Mongolia's amounted to $2.1 million. The City brought suit in state court to enforce the liens, and India and Mongolia removed the suit to federal court. Once in federal court, India and Mongolia argued they were immune to suit under the Foreign Sovereign Immunities Act (FSIA). The district court disagreed, reasoning that the FSIA did not exempt foreign governments from suits in which "rights in immovable property situated in the United States are in issue." The Second Circuit agreed with the district court, adding that the tax obligations owed by India and Mongolia qualified as "rights in immovable property." India and Mongolia asked the Supreme Court to review the case, and it agreed to do so. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Permanent Mission of India v. City of New York」の詳細全文を読む スポンサード リンク
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