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VPB 06-1269-7259 AI generated

Switzerland-Armenia Double Taxation Convention Approval

Case Number VPB 06-1269-7259
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Allowed / Granted
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

This Federal Decree approves the Double Taxation Convention between Switzerland and the Republic of Armenia, signed on June 12, 2006, to prevent double taxation on income and wealth. The Federal Council is authorized to ratify this convention, and the decree is not subject to a referendum on international treaties, reflecting the legislative approval of the agreement.

Legislator headnote

AI generated

art. 166, al. 2, de la Constitution, art. 54, al. 1, de la Constitution, Art. 2; Switzerland-Armenia Double Taxation Convention Approval: The Federal Council is authorized to ratify this convention, and the decree is not subject to a referendum on international treaties, reflecting the legislative approval of the agreement.

Keywords

AI generated
international double taxation constitution international conventions referendum European tax cooperation double yes vote

Cited Legislation

AI generated
art. 166, al. 2, de la Constitution
This article is cited as the legal basis for the Federal Assembly to approve the Convention.
art. 54, al. 1, de la Constitution
This article is cited as the legal basis for the Federal Assembly to approve the Convention.
Art. 2
This article states that the federal decree is not subject to referendum, which is a procedural aspect of the decree's enactment.
AI generated
VPB 2006.1269
Switzerland-Armenia Double Taxation Convention Approval
VPB 2006.1274
Switzerland-Armenia Double Taxation Convention
VPB 06-1274-7261
Switzerland-Armenia Double Taxation Convention
VPB 06-1265-7253
Switzerland-Armenia Double Taxation Convention
VPB 2006.1265
Switzerland-Armenia Double Taxation Convention

Key legal questions extracted by Legislator

AI generated
art. 166, al. 2, de la Constitution

This article is cited as the legal basis for the Federal Assembly to approve the Convention.

art. 54, al. 1, de la Constitution

This article is cited as the legal basis for the Federal Assembly to approve the Convention.

Art. 2

This article states that the federal decree is not subject to referendum, which is a procedural aspect of the decree's enactment.

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Full text

Arrêté fédéral Projet approuvant une Convention de double imposition avec la République d’Arménie

du …

L’Assemblée fédérale de la Confédération suisse, vu les art. 54, al. 1, et 166, al. 2, de la Constitution1, vu le message du Conseil fédéral du 23 août 20062, arrête:

Art. 1

1 La Convention signée le 12 juin 2006 entre la Confédération suisse et la République d’Arménie en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune est approuvée.

2 Le Conseil fédéral est autorisé à ratifier la Convention.

Art. 2 Le présent arrêté n’est pas sujet au référendum en matière de traités internationaux.

1 RS 101

2 FF 2006 7253

2006-1269 7259 Convention de double imposition conclue avec l’Arménie. AF

7260 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une Convention de double imposition avec la République d'Arménie (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2006 Année Anno

Band 1 Volume Volume

Heft 38 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 26.09.2006 Date Data

Seite 7259-7260 Page Pagina

Ref. No 10 139 911

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.