Land Tax Immunities Case

Docket NumberCase No. 56
Date09 Marzo 1927
CourtObsolete Court (Germany)
German Reichsfinanzhof (Federal Tribunal in Revenue Matters).
Case No. 56
Land Tax Immunities Case.

State Succession — Succession of a Federal State to the Obligations of the Member States — Succession of the German Reich to the Obligations of Prussia.

The Facts.—In this case the appellant maintained that his property could not be subjected to land tax in accordance with the German Property Tax Law of 1922 because in the Treaties of Vienna1 and of Prague1 Prussia undertook to exempt the properties in...

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