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Re Application to Swiss Nationals of the Italian Special Capital Levy Duty
Published online by Cambridge University Press: 01 January 2021
Abstract
Treaties — Interpretation of — Principles and rules of interpretation — Treaty to be read as a whole — Treaty of Peace with Italy, 1947, Article 78, paragraph 6.
Treaties — Special kinds of — Peace Treaties — Element of compulsion — Whether affecting contractual character of treaty.
Disputes — Conciliation — Procedure — Legal and factual elements in a dispute — Separation of these elements in pleadings, oral arguments and report of Conciliation Commission — Use of factual data from negotiations prior to conciliation — Italian-Swiss Permanent Conciliation Commission, 1956.
Treaties — Special kinds of treaties — Establishment conventions — Most-favoured-nation clause — Scope of — Most-favoured-nation treatment with regard to taxation of property of nationals of one party in territory of the other — Whether clause operates to extend benefits of nationals of United Nations under Peace Treaty to nationals of most-favoured-nation — Principle of fiscal equality — Customary international law limitations — Italian-Swiss Establishment and Consular Convention, 1868, Article 5 — Treaty of Peace with Italy, 1947, Article 78, paragraph 6.
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