The Commercial Court of Ireland, presided over by Ms. Justice Eileen Roberts, refused to enforce a US court judgment ordering Argentina to pay approximately US$17.5 billion (including interest) for the 2012 expropriation of an Argentinian company, YPF S.A. The Court determined that enforcement in Ireland would bring no practical benefit, as Argentina holds no seizable assets in Ireland and the plaintiffs already have access to other enforcement venues. The Irish court further held that the case had no substantial connection to Ireland and that allowing service and enforcement would impose an unreasonable burden on Irish judicial resources. This decision signals that Irish courts, and potentially other foreign jurisdictions, may resist enforcement of foreign judgments against sovereign states where there is no nexus to the enforcing jurisdiction and local enforcement appears speculative.