Succession in Taxes (Czechoslovakia) Case (No I)
Jurisdiction | Republica Checa |
Docket Number | Case No. 48 |
Date | 29 May 1925 |
Court | Obsolete Court (Czechoslovakia) |
State Succession — Succession in Rights — Continuity in the Collection of Taxes.2
The Facts.—The Czechoslovak authorities demanded from the appellant payment of a fee to which a claim of the former Austrian State had arisen before 28 October, 1918 (the date of the establishment of the Czechoslovak State), and which was paid to the authorities of the new Austrian Republic on 29 November, 1918 (in Vienna). The appellant contended that the Czechoslovak State was not entitled to collect the fee.
Held: By the Supreme Administrative Court, that since 28 October, 1918, the right to collect taxes on the territory of the Czechoslovak State belonged only to that State and that all claims in respect of taxes, including taxes payable before that day, were claims belonging to the Czechoslovak State. Consequently, the Austrian authorities were not competent to collect the fee, and the appellant's contention must be dismissed.
2 As to Succession in the sphere of International Law, i.e., in respect of the Treaties of the former Austro-Hungarian Monarchy, see Article 289 of the Treaty of Peace of Versailles and Article 20 of the Treaty between the Principal Allied and Associated Powers and Czechoslovakia, signed at St. Germain, 10 September, 1919; the Treaties between the...
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