Fiscal Exemption (Greece) Case

• Jurisdiction: Grecia
• Date: 01 January 1954
• Court: Council of State (Greece)

Greece, Conseil d'État.

(Merticopoulos, President.)

Fiscal Exemption (Greece) Case.

Treaties — Special Kinds of — Commercial Treaties — Most-Favoured-Nation Clause — Operation of — Requirement of Reciprocity in Relation to Treaty with Most-Favoured Nation.

The Facts.—The Convention concerning Establishment and Judicial Protection concluded between Greece and Switzerland on December 1, 1927 (brought into force by Law 3610 of 1928) provides in Article 9 that “in no case shall the nationals of either of the Contracting Parties be subjected on the territory of the other Contracting Party to charges, customs duties, taxes, dues or contributions of any nature different from or higher than those which are or will be imposed on subjects of the most-favoured nation”. Article 11, which relates to commercial, industrial, agricultural and financial companies, duly constituted according to the laws of one of the Contracting Parties and having their siège on its territory, provides that the said companies “shall enjoy, in every respect, the benefits accorded by the most-favourednation clause to similar companies, and, in particular, they shall not be subjected to any fiscal contribution or charge, of whatever kind and however called, different from or higher than those which are or will be levied on companies of...