In Re: Aquarone
France Council of State
101 Rev. Gen. Dr. Int. Pub. 838, 92 Am. J. Int’l L. 764 (1997)
- Written by Curtis Parvin, JD
Facts
Stanislas Aquarone (plaintiff), a retired former International Court of Justice (ICJ) registrar, contended that his retirement pay was exempt from France’s income tax. France’s income-tax provision was inconsistent with customary international law, which exempted ICJ employees from local income taxes. Aquarone argued that customary international law took precedence over French domestic law. The appellate court in Lyon, France upheld France’s tax law, finding that Aquarone was not exempt from the tax. Aquarone appealed to the Conseil d’Etat (the Council of State, France’s highest administrative court).
Rule of Law
Issue
Holding and Reasoning (Per curiam)
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