Correct option is D
Statement A is correct. De Jure recognition is full, legal, and final recognition of a state or government, whereas De Facto recognition is provisional and often a preliminary step before De Jure status.
Statement B is correct. De Facto recognition is revocable if the recognizing state no longer wishes to maintain relations, while De Jure recognition is generally considered irrevocable and binding in international law.
Statement C is incorrect. De Jure recognition may have retrospective effect, validating past acts of the recognized authority. However, De Facto recognition is typically prospective in effect and does not automatically validate all past acts.
Statement D is correct. As held in Luthor v. Sagor (1921), there is no legal distinction between De Jure and De Facto recognition when it comes to giving effect to the internal sovereign acts of the recognized authority, such as nationalization or confiscation of property.