Oppenheimer v. Cattermole (Inspector of Taxes)

Abstract

States as intemational persons — In general — Recognition of acts of foreign States and governments — Whether English courts obliged to give effect to foreign legislation contrary to international law — English public policy — Law depriving persons of citizenship on racial grounds — National Socialist Decree concerning nationality of expatriate Jews — The law of England

The individual in international law — Nationality — Naturalization — Dual national — Whether affecting foreign nationality — The law of England

Nationality — Double nationality — Acquisition of citizenship by naturalization — Whether entailing loss of foreign nationality — The law of Germany — The law of England

War and neutrality — War in general — Effects of outbreak of war — On enemy subjects with regard to their personal status in the territory of the belligerent — Forfeiture of German nationality — National Socialist Decree 1941 — English law doctrine disregarding changes of status made by enemy State in time of war — Whether applying after end of hostilities — Whether Decree to be recognized by English courts as effective — The law of England

War and neutrality — War in general — Termination of war Meaning of phrase “end of hostilities” — Whether end of fighting or official end of war — The law of England

The individual in international law — Nationality — Expatriation Loss of nationality — Effect of German decree depriving expatriate Jews of German citizenship — Subsequent invalidation by Constitutional Court of the Federal Republic of Germany — Article 116 (2) of the Basic Law of the Federal Republic of Germany 1949 — Effect on nationality of German Jew who had earlier become a British subject by naturalization — Double nationality — Taxation — Federal Republic of Germany — United Kingdom Double Taxation Agreements

Recognition of acts of foreign States and governments — Whether English courts obliged to give effect to foreign law which was contrary to international law — English public policy — Deprivation of citizenship on racial grounds — Confiscatory legislation

War and neutrality — Enemy character — Individuals — Non — recognition of law passed by enemy State changing individual's status as enemy national — Whether non — recognition continuing after end of war — Whether critical date the end of active hostilities or termination of formal state of war — The law of England