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VPB 3998-2002-0695 AI generated

Switzerland-Germany Double Taxation Convention Protocol Approval

Case Number VPB 3998-2002-0695
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 protocol modifying the double taxation convention with Germany, specifically concerning income and wealth taxes. This federal decree, authorized by constitutional articles, allows the Federal Council to ratify the protocol and is not subject to a referendum on international treaties.

Legislator headnote

AI generated

Art. 54 al. 1, et 166, al. 2, de la Constitution, Art. 1, Art. 2; Switzerland-Germany Double Taxation Convention Protocol Approval: This federal decree, authorized by constitutional articles, allows the Federal Council to ratify the protocol and is not subject to a referendum on international treaties.

Keywords

AI generated
international double taxation constitution protocol to the Convention referendum European tax cooperation exchange of tax information

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 Assembly's adoption of the federal decree.
Art. 1
This article enacts the approval of the protocol modifying the double taxation convention and authorizes its ratification.
Art. 2
This article states that the decree is not subject to referendum, which is a procedural element of the decree's adoption.
AI generated
VPB 2006.1023
Switzerland-Argentina Double Taxation Convention Protocol Approval
VPB 06-2737-6987
Switzerland-UK Double Taxation Convention Protocol Approval
VPB 2006.2737
Switzerland-UK Double Taxation Convention Protocol Approval
VPB 5116-2000-1864
Switzerland-India Double Taxation Agreement Protocol Approved
VPB 05-3325-7293
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified

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 Assembly's adoption of the federal decree.

Art. 1

This article enacts the approval of the protocol modifying the double taxation convention and authorizes its ratification.

Art. 2

This article states that the decree is not subject to referendum, which is a procedural element of the decree's adoption.

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Full text

Arrêté fédéral Projet approuvant un protocole modifiant la Convention de double imposition avec la République fédérale d’Allemagne

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 8 mai 20022, arrête:

Art. 1

1 Le protocole modifiant la Convention entre la Confédération suisse et la République fédérale d’Allemagne en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune, signé le 12 mars 2002, est approuvé.

2 Le Conseil fédéral est autorisé à le ratifier.

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

1 RS 101

2 FF 2002 3991

3998 2002-0695 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 avec la République Fédérale d'Allemagne

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2002 Année Anno

Band 1 Volume Volume

Heft 25 Cahier Numero

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

Datum 25.06.2002 Date Data

Seite 3998-3998 Page Pagina

Ref. No 10 126 377

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.