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VPB 2000.1991 AI generated

Federal Act on the Protocol Amending the Double Taxation Convention between Switzerland and Austria

Case Number VPB 2000.1991
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 act approves a protocol signed on July 20, 2000, which modifies the existing double taxation convention between Switzerland and Austria, originally established on January 30, 1974. The Swiss Federal Assembly's decision is based on Article 166, paragraph 2 of the Constitution and a Federal Council message dated October 18, 2000. The Federal Council is authorized to ratify this protocol, and the act itself is not subject to a referendum for international treaties.

Legislator headnote

AI generated

Art. 166 al. 2, de la Constitution; Federal Act on the Protocol Amending the Double Taxation Convention between Switzerland and Austria: The Swiss Federal Assembly's decision is based on Article 166, paragraph 2 of the Constitution and a Federal Council message dated October 18, 2000. The Federal Council is authorized to ratify this protocol, and the act itself is not subject to a referendum for international treaties.

Keywords

AI generated
international double taxation protocol to the Convention referendum constitution harmonization of tax legislation intergovernmental legal instrument

Cited Legislation

AI generated
Art. 166 al. 2, de la Constitution
This constitutional article likely grants the Federal Assembly the authority to approve international treaties, serving as the basis for the approval of the protocol.
AI generated
VPB 2005.3005
Switzerland-Austria Double Taxation Convention Protocol Ratification
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 2006.1023
Switzerland-Argentina Double Taxation Convention Protocol Approval
VPB 05-3325-7293
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified

Key legal questions extracted by Legislator

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

This constitutional article likely grants the Federal Assembly the authority to approve international treaties, serving as the basis for the approval of the protocol.

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Full text

Arrêté fédéral Projet approuvant un protocole modifiant la convention de double imposition avec la République d’Autriche du

L’Assemblée fédérale de la Confédération suisse, vu l’art. 166, al. 2, de la Constitution, vu le message du Conseil fédéral du 18 octobre 2000 1, arrête:

Art. 1

1 Le protocole signé le 20 juillet 2000 modifiant la convention du 30 janvier 1974 en vue d’éviter les doubles impositions avec la République d’Autriche est approuvé.

2 Le Conseil fédéral est autorisé à ratifier le protocole.

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

1 FF 2000 5217

2000-1991 5221 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant un protocole modifiant la convention de double imposition ave la République d'Autriche

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2000 Année Anno

Band 1 Volume Volume

Heft 47 Cahier Numero

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

Datum 28.11.2000 Date Data

Seite 5221-5221 Page Pagina

Ref. No 10 124 975

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.