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VPB 2002.1846 AI generated

Switzerland-Estonia Double Taxation Agreement Approval

Case Number VPB 2002.1846
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 agreement between Switzerland and Estonia, signed on June 11, 2002, concerning taxes on income and capital. The Federal Assembly's decision is based on constitutional provisions and the Federal Council's message, authorizing the Federal Council to ratify the convention, which is not subject to a referendum.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 2; Switzerland-Estonia Double Taxation Agreement Approval: The Federal Assembly's decision is based on constitutional provisions and the Federal Council's message, authorizing the Federal Council to ratify the convention, which is not subject to a referendum.

Keywords

AI generated
double taxation agreement referendum European tax cooperation tax sovereignty special provisions for Luxembourg framework decision

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 Act approving the double taxation convention.
Art. 2
This article states that the Federal Act is not subject to the referendum for international treaties, which is a procedural ruling on the act itself.
AI generated
VPB 6552-2002-1845
Federal Decree approving the Double Taxation Convention with Estonia
VPB 92-014
Switzerland-Finland Double Taxation Treaty Approval
VPB 6524-2002-1848
Switzerland-Lithuania Double Taxation Treaty Approval
VPB 2002.850
Federal Assembly Approves Latvia Double Taxation Treaty
VPB 6560-2002-1847
Convention between Switzerland and Estonia for the Avoidance of Double Taxation

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 Act approving the double taxation convention.

Art. 2

This article states that the Federal Act is not subject to the referendum for international treaties, which is a procedural ruling on the act itself.

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Full text

Arrêté fédéral Projet approuvant une Convention de double imposition avec l’Estonie

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 11 septembre 20022, arrête:

Art. 1

1 La Convention signée le 11 juin 2002 entre la Confédération suisse et la République d’Estonie 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 2002 6552

2002-1846 6559 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 Estonie (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2002 Année Anno

Band 1 Volume Volume

Heft 45 Cahier Numero

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

Datum 12.11.2002 Date Data

Seite 6559-6559 Page Pagina

Ref. No 10 126 731

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.