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Hämmerle v. Appellate Commission of the Finance Department of Vorarlberg

Austria.  30 November 1962 .

Published online by Cambridge University Press:  01 January 2021

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Abstract

International law — Relation to municipal law — Interpretation of double taxation agreement — Agreed interpretation communicated to tax authorities in ministerial instructions — Whether agreed interpretation binding on municipal courts — Double Taxation Agreement between Austria and Switzerland, 1953 — The law of Austria.

Treaties — Special kinds of — Double taxation agreements — Interpretation of — Agreed interpretation communicated to tax authorities in ministerial instructions — Whether agreed interpretation binding on municipal courts — Double Taxation Agreement between Austria and Switzerland, 1953 — “Regular frontier travellers” — The law of Austria.

Type
Case Report
Copyright
© Cambridge University Press 1970

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