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[p150] The
Permanent Court of International Justice,
composed as above,
after deliberation,
Makes the following Order:
[1] Having regard to Articles 41 and 48 of the Statute, Having regard to
Articles 57 and 61 of the Rules of Court, Having regard to the Application
of May 18th, 1932, transmitted to it on the same date, whereby the
Government of the German Reich brought before the Court a suit against the
Government of the Republic of Poland, founded on an alleged violation by the
Polish Government of certain obligations incumbent upon that Government
under the Geneva Convention of May 15th, 1922, concerning Upper Silesia, in
[p151] regard to the Administration of the Prince von Pless, a Polish
national belonging to the German minority in Polish Upper Silesia;
[2] Having regard to the document filed with the Registry on October 8th,
1932, accompanied by a "Preliminary Counter-Case", whereby the Government of
the Republic of Poland raised, under Article 38 of the Rules of Court, a
preliminary objection to the German Government's Application, submitting
that the Court should "declare the German Government's Application
inadmissible";
[3] Having regard to the Order of February 4th, 1933, whereby the Court,
adjudicating upon the preliminary objection raised by the Polish Government,
decided that this objection should be joined to the merits of the suit and
that the subsequent time-limits for the filing of documents of the written
proceedings upon the merits should be so fixed that, subject to certain
conditions, the case would be ready for hearing as from October 15th, 1933;
[4] Whereas, by a document dated May 2nd, 1933, filed in the Registry of the
Court on May 3rd, 1933, the Agent for the German Government before the Court
requested the latter "to indicate to the Polish Government, as an interim
measure of protection, pending the delivery of judgment upon the Application
of May 18th, 1932, that it should abstain from any measure of constraint in
respect of the property of the Prince von Pless, on account of income-tax";
[5] Whereas, in support of this Application, the aforesaid Agent alleged :
"that the Taxation Office at Pszczyna, on April 20th, 1933, served on the
Prince von Pless two summonses for the payment within fifteen days of the
sum of 4.397.313.40 zlotys + 409.495.15 zlotys + 439.731.34 zlotys, making
in all 5.246.539.89 zlotys, with interest on arrears charged as from June
1st, 1930, on account of income-tax for the fiscal years 1927, 1928 and
1929, and a sum of 1.582.914.25 zlotys + 110.284.16 zlotys + 158.291.43
zlotys, making in all 1.851.489.84 zlotys, with interest on arrears charged
as from February 17th, 1931, on account of income-tax for the fiscal year
1930;
that these summonses to pay are accompanied by a threat that in the event of
the whole sum not being paid within the above-mentioned time, measures of
constraint will be applied ;
that the Taxation Office at Pszczyna on April 20th, 1933, decreed the
attachment of the claim of the Prince von Pless against the administration
of the State Railways in respect of deliveries of coal up to an amount of
1.841.759.84 zlotys;
that the carrying into effect of the above-mentioned measures of. constraint
would irremediably prejudice the rights and interests forming the subject of
the dispute"; [p152]
[6] Whereas, on receipt of this Application, the President of the Court -
the latter not being in session - in convening, on May 5th, 1933, an
extraordinary session of the Court for May 10th, 1933, pursuant to Article
23 of the Statute and Article 57 of the Rules of Court, also provided for a
hearing on May nth, 1933, in order to give the Agents of the two Parties an
opportunity, should they so desire, to present their observations upon the
Application of the German Government for the indication of interim measures
of protection;
[7] Whereas on May 6th, 1933, the German Government's Agent announced that
he desired to avail himself of the opportunity thus afforded him;
[8] Whereas, on the other hand, on May 8th, 1933, the Polish Government, on
being duly informed of the Application of the German Government of May 2nd,
1933, and of the decisions on the subject taken on May 5th by the President
of the Court, transmitted to the Court, through its Legation at The Hague
and through its. Agent before the Court, declarations to the following
effect: that the summonses for payment (warrant for execution) in respect of
the payment of the income-tax of the Prince von Pless for the years
1927-1930 had been sent to the Prince by oversight, the newly-appointed head
of the department dealing with measures of constraint (of the Taxation
Office) having been unacquainted with the documents relating to the matter;
that the higher authorities, having learnt that measures of constraint had
been taken in respect of the Prince von Pless, the Government of the
Republic of Poland had annulled the warrant above ' mentioned; that the said
Government maintained its declaration to the effect that it will suspend
measures of constraint in respect of the income-tax of the Prince von Pless
for the years 1925-1930, and will not collect these taxes, until the Court
has finally decided the dispute now pending before it;
[9] Whereas, at the same time, the Agent of the Polish Government announced
that he waived the right to a hearing afforded him by Article 57, paragraph
3, of the Rules of Court;
[10] Whereas, on being duly informed of the declaration to the above effect
transmitted to the Court by the Polish Legation at The Hague, the Agent of
the German Government, with reference to this declaration, has informed the
Court, through the German Legation at The Hague, that the German Government
is in agreement with the course adopted by the Polish Government for the
settlement of the question which formed the subject of the German
Government's Application for the indication of interim measures ; that that
Government notifies the Court of this agreement; and that it requests it,
applying by analogy Article 61, paragraph 1, of the Rules of Court, to take
note of the agreement reached; [p153]
[11] Whereas, in consequence of the annulment, on the ground that an
administrative error had occurred, of the measures of constraint (warrant
for execution of April 20th, 1933) taken against the Prince von Pless in
respect of his income-tax for the years 1927 to 1930, the grounds for the
German Government's Application for the indication of interim measures of
protection have ceased to exist;
[12] Whereas, in so far as concerns the income-tax of the Prince von Pless
for the years 1925-1930, there is no difference between that which the
German Government seeks to obtain according to the submission set forth in
the document of May 2nd, 1933, and the intentions of the Polish Government
as expressed in the declaration of that Government's Agent dated May 8th,
1933;
[13] Whereas it likewise appears from this declaration and from the
declaration of the same date made by the Agent of the German Government that
the Parties are agreed in regard to the settlement of the question forming
the subject of the latter Government's Application of May 2nd, 1933;
[14] Whereas the request made by Germany in that Application has thus ceased
to have any object, and as it is accordingly unnecessary for the Court to
consider whether it would have been competent to adjudicate upon it and
whether that Application was admissible;
Whereas, furthermore, the present Order must in no way prejudge either the
question of the Court's jurisdiction to adjudicate upon the German
Government's Application instituting proceedings of May 18th, 1932, or that
of the admissibility of that Application;
[15] THE COURT,
(1) notes the fact that the Government of the Republic of Poland has
annulled the measures of constraint taken against the Prince von Pless, on
April 20th, 1933, by the Taxation Office at Pszczyna;
(2) takes note of the said Government's declaration that it will suspend any
measures of constraint against the Prince von Pless in respect of his
income-tax for the years 1925 to 1930 and the collection of the taxes due by
him for these years, until the Court has finally decided the dispute brought
before it by the German Government's Application of May 18th, 1932;
(3) notes the declaration of the Government of the German Reich to the
effect that it is in agreement in regard to the settlement of the question
which forms the subject of that Government's Application dated May 2nd,
1933; [p154]
(4) declares, accordingly, that the request for the indication of interim
measures of protection, formulated in the last-mentioned Application of the
German Government, has ceased to have any object.
[16] Done in English and French, the French text being authoritative, at the
Peace Palace, The Hague, this eleventh day of May, one thousand nine hundred
and thirty-three, in three copies, one of which shall be placed in the
archives of the Court and the others transmitted to the Government of the
German Reich and to the Government of the Republic of Poland respectively.
(Signed) M. Adatci,
President of the Court.
(Signed) �. Hammarskj�ld,
Registrar of the Court.
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