Change of Sovereignty (Taxation) Case

Docket NumberCase No. 57
Date18 May 1921
CourtObsolete Court (Germany)
Germany, Federal Tribunal in Financial Matters (Reichsfinanzhof).
Case No. 57
Change of Sovereignty (Taxation) Case.

State Succession — Miscellaneous — In Matters of Taxation — Liability to Taxation by the Ceding State — Taxation Claims Validly Arisen Prior to the Cession.

Nationality — Effects of Changes of Sovereignty — Article 278 of the Treaty of Versailles.

Effect of Change of Sovereignty — Effect on Nationality — Liability to Taxation by the Ceding State — Succession in the Matter of Taxation — Article 278 of the Treaty of Versailles.

The Facts.—The appellant had resided from 1906 in the province of Posen, which was occupied by Poland after the armistice and subsequently ceded to Poland by virtue of the Treaty of Versailles. After the Polish troops occupied the province the appellant moved to Germany. It appeared that he...

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