Intelligente juristische Informationen
 Deutschland | 1-929-605-4013

Bareiss v Germany

International Law Reports Cited in Precedent Map Related
Date20 May 1959
CourtObsolete Court (Germany)
Arbitral Commission on Property, Rights and Interest in Germany, Third Chamber.

(Lagergren, Vice-President; Arndt, Phenix.)

Bareiss
and
Federal Republic of Germany.
STATES AS INTERNATIONAL PERSONS

Sovereignty In matters of domestic jurisdiction Procedural problems of tax assessment Whether within competence of tax authorities of Federal Republic of Germany.

Treaties Interpretation of Principles and rules of Strict interpretation of provision affecting taxing powers of sovereign State.

Arbitration In general Law applied by arbitral tribunals Decisions of municipal courts as helpful guides in matters of substance.

Arbitration Procedure Competence Arbitral Commission on Property, Rights and Interests in Germany Interpretation of provisions on competence Powers specifically granted to Commission Whether grant is exclusive Decisions of municipal courts Whether relevant in defining jurisdiction of Commission.

The Facts (as stated by the Commission).The German tax authorities, as shown by the records of the Finanzamt [Revenue Office at] Gppingen, levied against the complainant a property tax assessment effective as from April 1, 1955, in the amount of DM 234.05 per quarter or DM 936.20 per annum. This levy was stated to be provisional pending the submission by the complainant of evidence of his citizenship, since, if he were not a national of one of the United Nations, he would not be entitled to exemption from the tax for the period prior to April 1, 1955 (Article 6 of Chapter Ten of the Bonn Settlement Convention).

The complainant protested the legality of the tax and, in accordance with the provisions of Section 251 of the German Tax Code, requested the Finanzamt, Gppingen, to grant a stay of execution, pending appeal, since Section 251 expressly provides that the mere fact of appeal does not operate to prevent the collection of the contested tax. After a short postponement this request was refused by the Finanzamt.

The decision of the Finanzamt was appealed by the complainant to the Oberfinanzdirektion [Chief Revenue Board] in Stuttgart which, on March 31, 1958, dismissed the appeal. This decision was also appealed under the provisions of the German Tax Code, to the Finanzgericht [Revenue Court at] Stuttgart, the next highest authority, and on July 22, 1958 that Court also rejected the appeal, that is to say, refused to grant a stay of execution of the tax imposed by the Finanzamt at Gppingen.

From this decision of the Finanzgericht the complainant...

Um weiterzulesen

FORDERN SIE IHR PROBEABO AN

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT