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VPB 2005.3325 AI generated

Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified

Case Number VPB 2005.3325
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 Swiss Federal Assembly approved a protocol to amend the 1966 double taxation convention with Spain. The protocol, signed on June 29, 2006, aims to prevent double taxation on income and wealth. The Federal Council is authorized to ratify this protocol, and the decision is not subject to a referendum.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 1, Art. 2; Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified: The protocol, signed on June 29, 2006, aims to prevent double taxation on income and wealth. The Federal Council is authorized to ratify this protocol, and the decision is not subject to a referendum.

Keywords

AI generated
double taxation constitution protocol to the Convention referendum tax treaty amendment of the Treaties

Cited Legislation

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution
Cited as the constitutional basis for the Federal Assembly's decision to adopt the federal decree.
Art. 1
Approves the protocol and authorizes the Federal Council to ratify it.
Art. 2
Specifies that the federal decree is not subject to a referendum in matters of international treaties.
AI generated
VPB 05-3325-7293
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified
VPB 2005.3324
Protocol Amending Switzerland-Spain Double Taxation Convention
VPB 05-3324-7281
Protocol Amending Switzerland-Spain Double Taxation Convention
VPB 2005.3327
Switzerland-Spain Tax Treaty Amendment Protocol
VPB 05-3327-7295
Switzerland-Spain Tax Treaty Amendment Protocol

Key legal questions extracted by Legislator

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

Cited as the constitutional basis for the Federal Assembly's decision to adopt the federal decree.

Art. 1

Approves the protocol and authorizes the Federal Council to ratify it.

Art. 2

Specifies that the federal decree is not subject to a referendum in matters of international treaties.

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Full text

Arrêté fédéral Projet relatif à l’approbation d’un protocole modifiant la Convention de double imposition conclue avec l’Espagne

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 6 septembre 20062, arrête:

Art. 1

1 Le protocole modifiant la Convention du 26 avril 1966 entre la Confédération suisse et l’Espagne en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune, signé le 29 juin 2006, 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 RS 101

2 FF 2006 7281

2005-3325 7293 Approbation d’un protocole modifiant la Convention de double imposition conclue avec l’Espagne. AF

7294 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 l'Espagne (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2006 Année Anno

Band 1 Volume Volume

Heft 38 Cahier Numero

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

Datum 26.09.2006 Date Data

Seite 7293-7294 Page Pagina

Ref. No 10 139 914

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.