State Succession — Succession to Rights — Claim of Austrian Fiscal Authorities against Debtor in Switzerland — Attachment of Claim — Annexation of Austria by Germany — Effect of

Jurisdiction — Immunity from — Property of Foreign States — Attachment of Debt Due to Austrian Fiscal Authorities — Acts lure Imperii and lure Gestionis — Swiss Practice — Annexation of Austria by Germany — Effect of — In respect of Previous Attachments of Debts Due to Austrian Fiscal Authorities.