International law in general — Sources — Development of rule of customary international law — Taxation of property owned by foreign national resident abroad — Whether contrary to customary international law — Evidence — Usage — State practice — Opinio juris — The law of the Federal Republic of Germany

The individual in international law — Aliens — Position of aliens — Respect for property — Expropriation — Taxation of property situated in the Federal Republic of Germany and owned by a foreign national resident abroad — Whether amounting to expropriation — Convention on the Settlement of Matters Arising out of the War and Occupation 1952 — Equalization of Burdens Act 1952 — The law of the Federal Republic of Germany

War and neutrality — War in general — Effects of Treaties of peace — Miscellaneous — Convention on the Settlement of Matters Arising out of the War and Occupation 1952 — Taxation of property situatedin the Federal Republic of Germany and owned by a foreign national resident abroad — Equalization of Burdens Act, 1952 — Whether contrary to customary international law — The law of the Federal Republic of Germany

Jurisdiction — In general — Territorial jurisdiction — Over territory in general and persons and property situated therein — Territorial limits of jurisdiction — Expropriation — Taxation in respect of land situated within the jurisdiction and owned by foreign national resident abroad — Convention on the Settlement of Matters Arising out of the War and Occupation 1952 — Equalization of Burdens Act 1952 — Imposition upon foreign national of financial liabilities of a war of aggression — Whether prohibited by customary international law — Whether amounting to expropriation — Whether violation of constitutional guarantees — The law of the Federal Republic of Germany