Supreme Revenue Court Decision

CourtSupreme Revenue Court (Germany)
German Supreme revenue Court
Supreme revenue Court Decision

Jurisdiction — Over Ports and National Waters — Customs Laws — Whether Applicable to Ships' Provisions.

See also Territorial Waters (Germany)Case, Annual Digest, 1919–1922, Case No. 63.

The German Supreme Revenue Court, in a decision of January 9, 1935, held that in the case of a ship anchoring off a harbour or landing-place not recognised as an official customs port, the ship's provisions and stores become liable to German customs duties if, in consequence of a low tide, the ship remains high and dry

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