Priority of Law
Treaties are considered the supreme law of many countries. In those countries, treaty provisions fully override conflicting domestic law provisions. For example, many EU countries could not enforce their group relief schemes under the EU directives. In some countries, treaties are considered of equal weight to domestic law. In those countries, a conflict between domestic law and the treaty must be resolved under the dispute resolution mechanisms of either domestic law or the treaty.
Read more about this topic: Tax Treaty
Famous quotes containing the words priority and/or law:
“Weekend planning is a prime time to apply the Deathbed Priority Test: On your deathbed, will you wish you’d spent more prime weekend hours grocery shopping or walking in the woods with your kids?”
—Louise Lague (20th century)
““Teacher, which commandment in the law is the greatest?” He said to him, “You shall love the Lord your God with all your heart, and with all your soul, and with all your mind.’ This is the greatest and first commandment. And a second is like it: You shall love your neighbor as yourself.’ On these two commandments hang all the law and the prophets.””
—Bible: New Testament, Matthew 22:36-40.