Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
VPB 2000.1061 AI generated

Switzerland-Macedonia Double Taxation Treaty Ratified

Case Number VPB 2000.1061
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 approved an agreement signed between Switzerland and Macedonia to prevent double taxation on income and wealth. The Federal Council is authorized to ratify this agreement, which is not subject to a referendum for international treaties.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution fédérale, Art. 2; Switzerland-Macedonia Double Taxation Treaty Ratified: The Federal Council is authorized to ratify this agreement, which is not subject to a referendum for international treaties.

Keywords

AI generated
double taxation agreement international agreements referendum act of accession of Greece European tax cooperation Treaty of Nice

Cited Legislation

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution fédérale
These articles form the basis for the Federal Assembly's authority to approve international treaties.
Art. 2
This article specifies that the Federal Decree is not subject to referendum in matters of international treaties.
AI generated
VPB 08-1348-7979
Switzerland-Chile Double Taxation Agreement Ratified
VPB 2008.1348
Switzerland-Chile Double Taxation Agreement Ratified
VPB 3616-2000-1062
Switzerland-Macedonia Double Taxation Convention
VPB 07-2322-4021
Switzerland-Colombia Double Taxation Convention Ratified
VPB 2007.2322
Switzerland-Colombia Double Taxation Convention Ratified

Key legal questions extracted by Legislator

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

These articles form the basis for the Federal Assembly's authority to approve international treaties.

Art. 2

This article specifies that the Federal Decree is not subject to referendum in matters of international treaties.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Arrêté fédéral Projet approuvant une convention de double imposition avec la Macédoine

du

L’Assemblée fédérale de la Confédération suisse, vu les art. 54, al. 1, et 166, al. 2, de la Constitution fédérale, vu le message du Conseil fédéral du 5 juin 2000 1, arrête:

Art. 1

1 La convention signée le 14 avril 2000 entre la Confédération suisse et la Macédoine 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 en matière de traités internationaux.

1 FF 2000 3608

2000-1061 3615 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 Macédonie

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2000 Année Anno

Band 1 Volume Volume

Heft 28 Cahier Numero

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

Datum 18.07.2000 Date Data

Seite 3615-3615 Page Pagina

Ref. No 10 124 706

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.