Commissioner of Taxes v. Aktiebolaget Tetra Pak.

Abstract

Jurisdiction — Exemptions from — International organizations — The United Nations — Basis and nature of immunity — Whether general and unconditional — Charter, Article 105 — Convention on Privileges and Immunities, 1946 — Wrongful acts of soldiers of U.N. Force in the Congo — The law of Belgium.

The individual in international law — Position of — Human rights and freedoms — Universal Declaration of Human Rights, 1948 — European Convention for Protection of Human Rights and Fundamental Freedoms, 1950 — Right of access to impartial and independent tribunal — Rights of individual against United Nations — Whether immunity from jurisdiction conditional on creation of courts for settlement of private disputes — Convention on Privileges and Immunities of the United Nations, 1946 (Section 29) — Legal effect of Universal Declaration — Whether European Convention binding on United Nations — The law of Belgium.

Treaties — Interpretation of — Principles and rules of — Anglo-Swedish Double Taxation Agreement, 1949 — Treaty incorporated into municipal law — Whether to be interpreted as municipal statute — “Industrial or commercial profit” — Meaning of — The law of Southern Rhodesia.