Re Silvia G
Jurisdiction | Hungria |
Docket Number | 228 |
Court | Administrative Court (Hungary) |
Date | 01 January 1927 |
Non-Discrimination in Regard to Taxes — Article 211 (c) of the Treaty of Trianon — Equality of Taxation — Restriction to Matters of an Economic Character.
The Facts.—The plaintiff, who is an Italian subject, contends that a contract of adoption made by her is liable to a stamp duty according to a rate provided for Hungarian subjects and not according to the higher rate obtaining in regard to aliens. According to Article 211 (c) of the Peace Treaty of Trianon, Hungary undertook not to subject nationals of the Allied and Associated Powers to any charge, tax or impost other or higher than those which are or may be imposed on her own nationals or their property, rights and interests.
Held by the Administrative Court: That the action must be dismissed. “The application of the provisions of the Treaty of Trianon according to which citizens of the Allied and...
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