Hostname: page-component-586b7cd67f-vdxz6 Total loading time: 0 Render date: 2024-11-29T15:39:20.518Z Has data issue: false hasContentIssue false

Oil Tanker Officer Tax Liability Case

Federal Republic of Germany.  05 October 1977 .

Published online by Cambridge University Press:  01 January 2021

Get access

Abstract

State territory — Parts of — Territorial water — Breadth and delimitation of the maritime belt — Establishment of territorial zone beyond three-mile limit by unilateral declaration — Whether contrary to freedom of the sea — Whether compatible with current international law — The law of the Federal Republic of Germany

State territory — Parts of — Territorial water — Jurisdiction in the maritime belt — Rights of coastal State in contiguous zone — Whether such zone remains part of the high sea — Geneva Convention on the Territorial Sea and the Contiguous Zone, 1958 — The law of the Federal Republic of Germany

Jurisdiction — In general — Territorial — Continental shelf — Rights of coastal State over continental shelf — Whether affect status of superjacent waters as high sea — Geneva Convention on the Continental Shelf, 195 — The law of the Federal Republic of Germany

Jurisdiction — In general-Personal — Over nationals in respect of crimes committed abroad — War crimes — Dutch Decree establishing Extraordinary Penal Provisions 1943-71 — Dutch Penal Code — Whether nationality of accused at time of commission of offences decisive — The law of the Netherlands

Jurisdiction — High Seas — Conception of the high seas and freedom of the sea — Contiguous zone adjacent to territorial waters — Whether part of the high seas — Unilateral declarations of States extending their territorial sea beyond three-mile limit — Whether contrary to freedom of the sea — Geneva Convention on the Territorial Sea and the Contiguous Zone, 1958 — Superjacent waters above continental shelf — Whether part of the high seas — Geneva Convention on the Continental Shelf, 1958 — The law of the Federal Republic of Germany

Jurisdiction — High seas — Jurisdiction on the high seas — For enforcement of hovering, revenue and other municipal laws — Jurisdiction of State of domicile over persons employed on board ship on high seas — Competence to levy taxation on income earned in such employment — Whether such income deemed to have been earned in flag State — Fiction of ship as floating part of territory of flag State — Whether acceptable — Whether applicable inside foreign territorial waters — Federal Republic of Germany-Liberia Double Taxation Agreement, 1970 — Vessel permanently stationed off coastline outside territorial waters — Whether subject to jurisdiction of coastal State — Rights of coastal State in contiguous zone — Whether such zone remains part of the high seas — Geneva Convention on the Territorial Sea and the Contiguous Zone, 1958 — Breadth of territorial waters — Establishment of territorial zone beyond three-mile limit by unilateral declaration of coastal State — Whether contrary to freedom of the sea — Whether compatible with current international law — Rights of coastal State over continental shelf — Whether affect status of superjacent waters as high seas — Geneva Convention on the Continental Shelf, 1958 — The law of the Federal Republic of Germany

Type
Case Report
Copyright
© Cambridge University Press 1987

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.)