Treaty Interpretation

Does an international treaty override Georgian domestic law?

Yes, under Article 4 of the Constitution, international treaties of Georgia take precedence over domestic normative acts (except the Constitution itself). We help you leverage this hierarchy in legal disputes.

How can treaty interpretation help with tax issues?

Double Taxation Treaties (DTTs) often offer benefits not found in the local Tax Code. We provide expert legal opinions on the correct interpretation of DTT provisions to support your position against tax authorities.

What is a "Legal Opinion" on a treaty?

It is a formal written document where an expert analyzes a specific treaty provision using the Vienna Convention rules. This opinion can be submitted to courts or arbitration tribunals as authoritative evidence of the treaty's meaning.

Do you handle Bilateral Investment Treaties (BITs)?

Yes, we specialize in interpreting BITs, clarifying complex concepts like "Fair and Equitable Treatment" (FET) and indirect expropriation, which are essential for protecting foreign investments in Georgia.

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International treaties are an integral part of the modern legal system, often enjoying supremacy over domestic legislation. Treaty Interpretation is a complex legal process requiring deep knowledge of the principles of the "Vienna Convention on the Law of Treaties." For businesses and private individuals, this service is critical when dealing with Double Taxation Avoidance Treaties, Bilateral Investment Treaties (BITs), or extradition treaties. Often, the fate of a multi-million dollar dispute or a person's liberty depends on the correct interpretation of a single article or term in a treaty.

Legal.ge offers access to experts in public international law who provide authoritative interpretation of treaties. Services include:

  • Drafting Legal Opinions: Interpreting specific provisions of an international treaty according to Articles 31-33 of the Vienna Convention (good faith, context, object, and purpose).
  • Conflict Resolution: Analyzing cases where an international treaty conflicts with Georgian domestic law or another international agreement.
  • Interpretation of Tax Treaties: Applying Double Taxation Treaties (DTT) to specific transactions (e.g., interpreting the definition of "Permanent Establishment").
  • Analysis of Investment Protection Standards: Interpreting concepts in Bilateral Investment Treaties (BITs) such as "Fair and Equitable Treatment" (FET) and "Expropriation."

The need for treaty interpretation arises in many scenarios. For example, a foreign investor believes that the Georgian tax authority incorrectly taxed their dividends, contradicting the agreement between Georgia and their home country. In this case, it must be proven that the international treaty holds superior legal force over the Tax Code. Another example is an extradition case where a lawyer must interpret the concept of "political offense" according to a specific bilateral treaty to protect a client from surrender. Additionally, companies involved in international trade need precise interpretation of Free Trade Agreement (DCFTA, FTA) rules regarding certificates of origin.

In Georgia, this field is regulated by the Constitution of Georgia (Article 4), which recognizes the supremacy of international treaties over domestic legislation (provided they do not contradict the Constitution), and the "Law of Georgia on International Treaties of Georgia." Judicial practice frequently relies on the "Vienna Convention on the Law of Treaties of 1969," to which Georgia is a party. This Convention establishes the golden rules of interpretation that Georgian courts and administrative bodies must follow.

The process requires deep academic and practical research. The lawyer examines not only the text of the treaty but also preparatory materials (Travaux Préparatoires), subsequent practice of the parties, and precedents of international courts. The result is a substantiated legal position that can be used in court, arbitration, or during negotiations with state agencies.

Legal.ge allows you to find lawyers who master the language and methodology of international law. Correct interpretation is the key to effectively protecting your rights in the global legal space.

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