Case Concerning Application to Aliens of the Tax on Mortgagors' Gains.

Abstract

International law — Relation to municipal law — Supremacy of treaty law over general international law — Whether there is a rule of international law exempting aliens from exceptional war charges — Whether such charges amount to expropriation — Effect of incorporation of general rules of international law into municipal law — Basic Law of Federal Republic of Germany — German-Swiss Agreement on Equalization of Burdens, 1952 — Settlement Convention, 1954 — The law of Germany.

Aliens — Position of — Respect for property — Expropriation — Levies on gains from depreciation of currency — Proceeds used partially for war expenses — Whether aliens exempt from such levies — Whether they constitute expropriation — German-Swiss Agreement on Equalisation of Burdens, 1952 — Most-favoured-nation clause — Convention on Settlement of Matters Arising out of the War and the Occupation, 1954 — Exemption of United Nations nationals from exceptional levies — Basic Law of the Federal Republic — The law of Germany.