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VPB 2000.1991 Generato dall'IA

Federal Act on the Protocol Amending the Double Taxation Convention between Switzerland and Austria

Numero d'incarto VPB 2000.1991
Autorità giudiziaria
Giurisdizione Svizzera · Giurisprudenza delle autorità amministrative della Confederazione (GAAC) (CH)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

This federal act approves a protocol signed on July 20, 2000, which modifies the existing double taxation convention between Switzerland and Austria, originally established on January 30, 1974. The Swiss Federal Assembly's decision is based on Article 166, paragraph 2 of the Constitution and a Federal Council message dated October 18, 2000. The Federal Council is authorized to ratify this protocol, and the act itself is not subject to a referendum for international treaties.

Regesto Legislator

Generato dall'IA

Art. 166 al. 2, de la Constitution; Federal Act on the Protocol Amending the Double Taxation Convention between Switzerland and Austria: The Swiss Federal Assembly's decision is based on Article 166, paragraph 2 of the Constitution and a Federal Council message dated October 18, 2000. The Federal Council is authorized to ratify this protocol, and the act itself is not subject to a referendum for international treaties.

Parole chiave

Generato dall'IA
doppia imposizione internazionale protocollo allegato alla Convenzione referendum costituzione armonizzazione delle legislazioni fiscali strumento giuridico intergovernativo

Disposizioni normative citate

Generato dall'IA
Art. 166 al. 2, de la Constitution
This constitutional article likely grants the Federal Assembly the authority to approve international treaties, serving as the basis for the approval of the protocol.
Generato dall'IA
VPB 2005.3005
Switzerland-Austria Double Taxation Convention Protocol Ratification
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 2006.1023
Switzerland-Argentina Double Taxation Convention Protocol Approval
VPB 05-3325-7293
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 166 al. 2, de la Constitution

This constitutional article likely grants the Federal Assembly the authority to approve international treaties, serving as the basis for the approval of the protocol.

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Testo completo

Arrêté fédéral Projet approuvant un protocole modifiant la convention de double imposition avec la République d’Autriche du

L’Assemblée fédérale de la Confédération suisse, vu l’art. 166, al. 2, de la Constitution, vu le message du Conseil fédéral du 18 octobre 2000 1, arrête:

Art. 1

1 Le protocole signé le 20 juillet 2000 modifiant la convention du 30 janvier 1974 en vue d’éviter les doubles impositions avec la République d’Autriche 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 FF 2000 5217

2000-1991 5221 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 ave la République d'Autriche

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2000 Année Anno

Band 1 Volume Volume

Heft 47 Cahier Numero

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

Datum 28.11.2000 Date Data

Seite 5221-5221 Page Pagina

Ref. No 10 124 975

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.