International Court of Justice

In: International organization, Volume 13, Issue 2, p. 308-308

Abstract

Case concerning the "Compagnie du Port, des Quais et des Entrepôts de Beyrouth" and the "Société Radio-Orient" (France v. Lebanon):On February 13, 1959, an application instituting proceedings before the Courtagainst Lebanon was filed by France. The application noted that in accordance with the terms of their constitutional instruments, theCompagnie du Port, des Quais et des Entrepôts de Beyrouth and the Société Radio-Orientenjoyed certain customs and tax exemptions in Lebanon during the life of their concessions. The Lebanese government, it continued, having, on July 26, 1956, enacted a law providing for the imposition of income tax and other fiscal and municipal taxes on all companies enjoying an exemption under agreements ratified by special legislation, the French government considered that this constituted a unilateral alteration of the position of the companies concerned, which was contrary to the Agreement of January 24, 1948, between France and Lebanon.