Supreme Revenue Court Decision
| Date | 09 Enero 1935 |
| Court | Supreme Revenue Court (Germany) |
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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