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VPB 2002.1849 Generato dall'IA

Switzerland-Lithuania Double Taxation Treaty Ratification

Numero d'incarto VPB 2002.1849
Autorità giudiziaria
Giurisdizione Svizzera · Giurisprudenza delle autorità amministrative della Confederazione (GAAC) (CH)
Data della decisione
Esito del giudizio Accolto (Allowed)
Spese processuali senza spese
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Swiss Federal Assembly approved a double taxation treaty with Lithuania signed on May 27, 2002, authorizing the Federal Council to ratify it. This decision, based on constitutional provisions and a Federal Council message, is not subject to a referendum on international treaties.

Regesto Legislator

Generato dall'IA

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 2; Switzerland-Lithuania Double Taxation Treaty Ratification: This decision, based on constitutional provisions and a Federal Council message, is not subject to a referendum on international treaties.

Parole chiave

Generato dall'IA
doppia imposizione internazionale referendum cooperazione fiscale europea accordo bilaterale sovranità fiscale omologazione della transazione

Disposizioni normative citate

Generato dall'IA
Art. 54 al. 1 et 166 al. 2 de la Constitution
These articles of the Constitution are cited as the legal basis for the Federal Assembly's authority to approve the convention.
Art. 2
This article states that the federal decree is not subject to a referendum in matters of international treaties, which is a procedural ruling on the decree itself.
Generato dall'IA
VPB 6524-2002-1848
Switzerland-Lithuania Double Taxation Treaty Approval
VPB 6532-2002-1850
Convention between Switzerland and Lithuania on Double Taxation
VPB 1999.5995
Switzerland-Mongolia Double Taxation Treaty Approval
VPB 2003.53
Switzerland-Iran Double Taxation Treaty Ratification
VPB 2002.850
Federal Assembly Approves Latvia Double Taxation Treaty

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 54 al. 1 et 166 al. 2 de la Constitution

These articles of the Constitution are cited as the legal basis for the Federal Assembly's authority to approve the convention.

Art. 2

This article states that the federal decree is not subject to a referendum in matters of international treaties, which is a procedural ruling on the decree itself.

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Testo completo

Arrêté fédéral Projet approuvant une Convention de double imposition avec la Lituanie

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 27 mai 2002 entre la Confédération suisse et la République de Lituanie 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 6524

2002-1849 6531 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 Lituanie (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 6531-6531 Page Pagina

Ref. No 10 126 728

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.