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VPB 2001.217 AI generated

Switzerland-Ukraine Double Taxation Agreement Approved

Case Number VPB 2001.217
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 double taxation agreement with Ukraine, signed on October 30, 2000, to avoid double taxation on income and capital. This approval, authorized by Article 166, paragraph 2 of the Constitution and following the Federal Council's message of February 21, 2001, allows the Federal Council to ratify the convention. The decree is not subject to a referendum concerning international treaties.

Legislator headnote

AI generated

Art. 166 al. 2 de la Constitution, Art. 2; Switzerland-Ukraine Double Taxation Agreement Approved: This approval, authorized by Article 166, paragraph 2 of the Constitution and following the Federal Council's message of February 21, 2001, allows the Federal Council to ratify the convention. The decree is not subject to a referendum concerning international treaties.

Keywords

AI generated
double taxation agreement referendum international agreements ukrainian nationals European tax cooperation constitution

Cited Legislation

AI generated
Art. 166 al. 2 de la Constitution
Cited as the basis for the Federal Assembly's power to approve the double taxation agreement.
Art. 2
States that the federal decree is not subject to referendum, which is a specific procedural ruling regarding the decree's implementation.
AI generated
VPB 2001.216
Switzerland-Ukraine Double Taxation Treaty Approval
VPB 1570-2001-0218
Switzerland-Ukraine Double Taxation Treaty
VPB 1999.5995
Switzerland-Mongolia Double Taxation Treaty Approval
VPB 2003.1152
Switzerland-Israel Double Taxation Agreement Ratification
VPB 2006.1269
Switzerland-Armenia Double Taxation Convention Approval

Key legal questions extracted by Legislator

AI generated
Art. 166 al. 2 de la Constitution

Cited as the basis for the Federal Assembly's power to approve the double taxation agreement.

Art. 2

States that the federal decree is not subject to referendum, which is a specific procedural ruling regarding the decree's implementation.

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Full text

Arrêté fédéral Projet approuvant une convention de double imposition avec l’Ukraine

du

L’Assemblée fédérale de la Confédération suisse, vu l’art. 166, al. 2, de la Constitution1, vu le message du Conseil fédéral du 21 février 20012, arrête:

Art. 1

1 La convention signée le 30 octobre 2000 entre la Confédération suisse et l’Ukraine 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 RS 101

2 FF 2001 1563

2001-0217 1569 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 l'Ukraine

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2001 Année Anno

Band 1 Volume Volume

Heft 19 Cahier Numero

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

Datum 15.05.2001 Date Data

Seite 1569-1569 Page Pagina

Ref. No 10 125 371

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.