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Assessment of Aliens for War Taxation Case.

Germany.  07 April 1965 .

Published online by Cambridge University Press:  01 January 2021

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Abstract

Treaties — Operation of — Necessity for municipal legislation — Position of treaties in municipal law — Constitutional review of provisions contained in Treaty — Whether Treaty conflicts with fundamental norm of international law — Jus cogens — Effect of German — Swiss Treaty on German Equalization of Burdens Act — The law of Germany.

International law — Relation to muncipal law — Relationship of customary international law and treaty law — General incorporation of international law by constitutional provision — Effect of particular Treaty on rule of customary law — Peremptory norms of international law — Effect of particular Treaty on incorporation of customary law — Whether customary law incorporated irrespective of treaties superseding it — Whether customary law exempts aliens from taxation of war contributions — Effect of German-Swiss Treaty of 1952 on German Equalization of Burdens Law — Most-favoured-nation clause — Convention on Settlement of Matters Arising out of the War and Occupation, 1954 — Exemption of United Nations nationals from exceptional levies — The law of Germany.

Type
Case Report
Copyright
© Cambridge University Press 1971

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