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Tax on Imported Lemons Case

Federal Republic of Germany.  01 December 1969 .

Published online by Cambridge University Press:  01 January 2021

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Abstract

International law in general — Relation to municipal law — General rules of international law — Whether incorporated into municipal law — Treaties as part of — General Agreement on Tariffs and Trade — Pacta sunt servanda — Whether creating rights and duties for the individual — Domestic tax on imported goods — The law of the Federal Republic of Germany

Treaties — Conclusion and operation — Effect of municipal legislation — General Agreement on Tariffs and Trade 1947, Article III — Whether incorporated into municipal law — Whether creating rights and duties for the individual — Domestic tax on imported goods — Whether contrary to G.A.T.T. — The law of the Federal Republic of Germany

Treaties — Conclusion and operation — Operation and enforcement of treaties — Necessity for municipal legislation — General Agreement on Tariffs and Trade 1947, Article III — Whether creating rights and duties for the individual enforceable before domestic courts — General rules of international law — Treaties as part of — Whether incorporated into municipal law — Pacta sunt servanda — Domestic tax on imported goods — Whether contrary to G.A.T.T. and E.E.C. Treaty, Article 95 — The law of the Federal Republic of Germany

Type
Case Report
Copyright
© Cambridge University Press 1985

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