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VPB 07-2322-4021 AI generated

Switzerland-Colombia Double Taxation Convention Ratified

Case Number VPB 07-2322-4021
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

The Federal Assembly of Switzerland approved a convention signed with Colombia to avoid double taxation on income and wealth. The convention, signed on September 2007, was authorized for ratification by the Federal Council, and this approval is not subject to a referendum. The Federal Assembly's decision is based on articles 54, paragraph 1, and 166, paragraph 2 of the Constitution and a corresponding proposal from the Federal Council.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 2; Switzerland-Colombia Double Taxation Convention Ratified: The convention, signed on September 2007, was authorized for ratification by the Federal Council, and this approval is not subject to a referendum. The Federal Assembly's decision is based on articles 54, paragraph 1, and 166, paragraph 2 of the Constitution and a corresponding proposal from the Federal Council.

Keywords

AI generated
double taxation tax treaty referendum constitution lugano Convention confederation

Cited Legislation

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution
These articles are cited as the constitutional basis for the Federal Decree approving the double taxation agreement.
Art. 2
This article states that the Federal Decree is not subject to the referendum for international treaties.
AI generated
VPB 2007.2322
Switzerland-Colombia Double Taxation Convention Ratified
VPB 07-2321-4011
Switzerland-Colombia Double Taxation Agreement Approval
VPB 2007.2321
Switzerland-Colombia Double Taxation Agreement Approval
VPB 07-2323-4023
Switzerland-Colombia Double Taxation Convention
VPB 2007.2323
Switzerland-Colombia Double Taxation Convention

Key legal questions extracted by Legislator

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution

These articles are cited as the constitutional basis for the Federal Decree approving the double taxation agreement.

Art. 2

This article states that the Federal Decree is not subject to the referendum for international treaties.

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Full text

Arrêté fédéral Projet approuvant une convention contre les doubles impositions avec la Colombie 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 21 mai 20082, arrête:

Art. 1

1 La Convention signée le 26 septembre 2007 entre le Conseil fédéral suisse et le Gouvernement de la République de Colombie 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 la ratifier.

Art. 2 Le présent arrêté n’est pas sujet au référendum prévu pour les traités internationaux.

1 RS 101

2 FF 2008 4011

2007-2322 4021 Convention contre les doubles impositions avec la Colombie. AF

4022 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une nouvelle convention de double imposition avec la Colombie (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2008 Année Anno

Band 1 Volume Volume

Heft 23 Cahier Numero

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

Datum 10.06.2008 Date Data

Seite 4021-4022 Page Pagina

Ref. No 10 141 833

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.