Published online by Cambridge University Press: 28 March 2017
1 A/CN.4/184, Annex, p. 3 (1966).
2 Ibid., p. 6.
3 Verdross, “Jus Dispositivum and Jus Cogens in International Law,” 60 A.J.I.L. 55 (1966).
4 In the matter of petition for review of the constitutionality of three decisions of the Federal Supreme Tax Court by … , a corporation at Zurich (Switzerland), 18 Decisions of the Federal Supreme Constitutional Court (hereafter cited as BVerfGE) 441 (April 7, 1965).
5 Bundesgesetzblatt (hereafter cited as BGB1.) 1952, Pt. I, pp. 446-553.
6 Equalization of Burdens Act, Sees. 1, 4, 11-15, 228-304.
7 Ibid., Sees. 3 and 91-160.
8 The text is published in BGB1. 1953, Pt. II, p. 24.
9 Notification of April 15, 1953, BGB1. 1953, Pt. II, p. 127.
10 The revised text is reproduced in 6 U. S. Treaties, Pt. 4, p. 5652 (1955); and 49 A.J.I.L. Supp. 69 (1955).
11 The protocol and the schedule revising the convention are reproduced in 6 TJ. S. Treaties, Pt. 4, pp. 4117 and 4149 (1955).
12 The annex containing the Charter of the Arbitral Commission on Property, Bights and Interests in Germany is reproduced in 6 TJ. S. Treaties, Pt. 4, p. 5679, and 49 A.J.I.L. Supp. 113 (1955).
13 See the information in U. S. Dept. of State, Treaties in Force 247 (1965).
14 6 U. S. Treaties, Pt. 4, at p. 5673 (1955).
15 Decision of the Arbitral Commission on Property, Rights and Interests in Germany, Second Chamber, of March 23, 1963, In the matter of Gilis, 5 Entscheidungen der Schiedskommission fur Giiter, Rechte und Interessen in Deutschland 40; 18 Betriebsberater 130 (1963).
16 Bundessteuerblatt 1963, III , , p. 300 (1963).
17 18 BVerfGE 441 at 448 (1965). Footnotes 18 et seq. are citations of the Court.
18 BVerfGE Vol. 15 p. 25; Vol. 16 p. 27.
19 Cf. Mosler, Das Völkerrecht in der Praxis der deutschen Gerichte p. 40, 44.
20 Cf. BVerfGE Vol. 16 p. 276, and Wengler, Völkerrecht, Vol. I p. 483 ftn. 2 (1964); Dahm, Völkerrecht, Vol. I p. 67 (1958); Bertram in the report by Partsch, Die Anwendung des Völkerrechts im innerstaatlichen Recht, Berichte der Deutschen Gesellschaft für Völkerrecht, Issue 6, p. 68 ftn. 63 a (1964).
21 See Wengler, op. cit. supra note 20, at p. 412; Verdross, Völkerrecht (5. ed) p. 130; Menzel, Völkerrecht (1962) p. 106; Dahm, op. cit. supra note 20, at p. 16; Guggenheim in Strupp-Schlochauer, Wörterbuch des Völkerrechts Vol. 3 p. 528; Jaenicke, id. at p. 766
22 See BVerfGE, Vol. 16, p. 276; Judgment of the First Chamber of the Arbitral Commission on Property, Eights and Interests in Germany of June 2, 1959, Entscheidungen der Scheidskommission, Vol. 2 p. 79; Judgment of March 23, 1962, Entscheidungen Vol. 5 p. 40, the 3. headnote of which states that the stipulation governing the contributions to the equalization of burdens in Chapter Ten of the Agreement on the Settlement of Matters Arising out of the War and the Occupation possesses precedence over all other rules of international law.
23 See Wengler, op. cit. supra note 20, at p. 395 and Entscheidungen der Schiedskommission, Vol. 5 p. 40, et seq., especially at p. 67.
24 Law of Dee. 20, 1956, BGB1. 1956, pt. 2 p . 1879.