Hostname: page-component-7bb8b95d7b-dvmhs Total loading time: 0 Render date: 2024-09-18T10:12:41.335Z Has data issue: false hasContentIssue false

Case Concerning Application to Aliens of the Tax on Mortgagors' Gains.

Federal Republic of Germany, Federal Finance Court.  01 March 1963 .

Published online by Cambridge University Press:  01 January 2021

Get access

Abstract

International law — Relation to municipal law — Supremacy of treaty law over general international law — Whether there is a rule of international law exempting aliens from exceptional war charges — Whether such charges amount to expropriation — Effect of incorporation of general rules of international law into municipal law — Basic Law of Federal Republic of Germany — German-Swiss Agreement on Equalization of Burdens, 1952 — Settlement Convention, 1954 — The law of Germany.

Aliens — Position of — Respect for property — Expropriation — Levies on gains from depreciation of currency — Proceeds used partially for war expenses — Whether aliens exempt from such levies — Whether they constitute expropriation — German-Swiss Agreement on Equalisation of Burdens, 1952 — Most-favoured-nation clause — Convention on Settlement of Matters Arising out of the War and the Occupation, 1954 — Exemption of United Nations nationals from exceptional levies — Basic Law of the Federal Republic — The law of Germany.

Type
Case Report
Copyright
© Cambridge University Press 1972

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)