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Re Joseph Delacher and Company

International Law Reports Cited in Precedent Map Related
JurisdictionAustria
Date21 Noviembre 1962
CourtAdministrative Court (Austria)
Austria, Administrative Court.
Re Josef Delacher and Company
(Appeal Against a Decision of the Customs and Excise Department of Vorarlberg).
STATES AS INTERNATIONAL PERSONS

States as international persons In general Meaning of term Germany after Second World War Whether term of historical and geographical significance only or whether conveying precise meaning in international law The law of Austria.

Summary: The facts.The appellant firm, on importing goods from the German Democratic Republic, stated in the customs declaration that the country of origin was Germany. It submitted invoices which made it appear that the supplier was a firm in the Federal Republic of Germany. The customs authority, relying on the appellant's statement and the invoices, failed to levy the duty which would have been payable on goods imported from the German Democratic Republic but not from the Federal Republic. When the mistake was discovered, the customs authority demanded payment of the duty which had remained unpaid, in accordance with section 174 (3) (c) of the Austrian Customs Law, which required...

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