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VPB 2005.3005 AI generated

Federal Assembly Approves Double Taxation Convention Amendment with Austria

Case Number VPB 2005.3005
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 a protocol amending the double taxation convention with Austria, originally signed in 1974. This approval, based on constitutional provisions and a Federal Council message, allows the Federal Council to ratify the protocol, which contains significant provisions establishing legal rules and requiring federal law implementation, thus subjecting it to an optional referendum.

Legislator headnote

AI generated

Art. 141 al. 1 let. d, ch. 3, Cst, Art. 54, al. 1, Cst, Art. 166, al. 2, Cst; Federal Assembly Approves Double Taxation Convention Amendment with Austria: This approval, based on constitutional provisions and a Federal Council message, allows the Federal Council to ratify the protocol, which contains significant provisions establishing legal rules and requiring federal law implementation, thus subjecting it to an optional referendum.

Keywords

AI generated
optional referendum double taxation protocol to the Convention tax treaty amendment of the Treaties double yes vote

Cited Legislation

AI generated
Art. 141 al. 1 let. d, ch. 3, Cst
This provision determines that the federal act is subject to referendum, as it pertains to international treaties containing important provisions establishing rules of law or requiring the adoption of federal laws for their implementation.
Art. 54, al. 1, Cst
This provision is cited as a basis for the federal act, indicating that the Federal Assembly is empowered to legislate in this matter.
Art. 166, al. 2, Cst
This provision is cited as a basis for the federal act, indicating that the Federal Assembly is empowered to legislate in this matter.
AI generated
VPB 2000.1991
Federal Act on the Protocol Amending the Double Taxation Convention between Switzerland and Austria
VPB 2005.739
Federal Assembly Approves Protocol Amending Double Taxation Convention with Norway
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 2005.3004
Switzerland-Austria Double Taxation Convention Amendment Protocol

Key legal questions extracted by Legislator

AI generated
Art. 141 al. 1 let. d, ch. 3, Cst.

This provision determines that the federal act is subject to referendum, as it pertains to international treaties containing important provisions establishing rules of law or requiring the adoption of federal laws for their implementation.

Art. 54, al. 1, Cst.

This provision is cited as a basis for the federal act, indicating that the Federal Assembly is empowered to legislate in this matter.

Art. 166, al. 2, Cst.

This provision is cited as a basis for the federal act, indicating that the Federal Assembly is empowered to legislate in this matter.

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Full text

Délai référendaire: 25 janvier 2007

Arrêté fédéral portant approbation d’un protocole modifiant la Convention de double imposition conclue avec la République d’Autriche

du 6 octobre 2006

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 24 mai 20062, arrête:

Art. 1

1 Le protocole signé le 21 mars 2006 modifiant la Convention de double imposition conclue le 30 janvier 1974 entre la Confédération suisse et la République d’Autriche3 est approuvé.

2 Le Conseil fédéral est habilité à le ratifier.

Art. 2 Le présent arrêté est sujet au référendum prévu par l’art. 141, al. 1, let. d, ch. 3, Cst. pour les traités internationaux qui contiennent des dispositions importantes fixant des règles de droit ou dont la mise en oeuvre exige l’adoption de lois fédérales.

Conseil des Etats, 6 octobre 2006 Conseil national, 6 octobre 2006 Le président: Rolf Büttiker Le président: Claude Janiak Le secrétaire: Christoph Lanz Le secrétaire: Ueli Anliker

Date de publication: 17 octobre 20064 Délai référendaire: 25 janvier 2007

1 RS 101

2 FF 2006 4911

3 RS 0.672.916.31

4 FF 2006 8007

2005-3005 8007 Protocole modifiant la Convention de double imposition conclue avec la République d’Autriche. AF

8008 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral relatif à l'approbation d'un protocole modifiant la Convention de double imposition conclue avec la République d'Autriche

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2006 Année Anno

Band 1 Volume Volume

Heft 41 Cahier Numero

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

Datum 17.10.2006 Date Data

Seite 8007-8008 Page Pagina

Ref. No 10 139 998

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.