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Brazil v Companhia de Radio Internacional do Brasil

International Law Reports Citado por Precedent Map Related
Vincent
Data21 Agosto 1951
ÓrgãoSupreme Court (Brazil)
Brazil, Supreme Court.
Federal Government
and
Companhia de Radio Internacional do Brasil.
INTERNATIONAL LAW IN GENERAL

International Law — Relation to Municipal Law — Superiority of Treaties over Conflicting Municipal Law — The Law of Brazil.

The Facts.—The Companhia de Rádio Internacional do Brasil, a corporation with its head office in Rio de Janeiro, filed a suit against the Federal Government in order to secure the reimbursement of a certain sum, plus interest and costs, in respect of excise tax levied from the Company. The Court of first instance held for the plaintiff Company, on the ground that, in view of the Treaty concluded between Brazil and the United States of America on February 2,1935, then in force, the Brazilian Decree-Law of March 22, 1945, which imposed the tax in question, could not be applied to the Companhia de Rádio Internacional do Brasil. That Treaty provided that certain articles, enumerated and described in the Treaty, should be “exempt from any national or federal internal taxes, fees, charges or exactions other or higher than those imposed or required to be imposed by laws of the United States of Brazil and the United States of America, respectively, in effect on...

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