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VPB 2004.2079 Generato dall'IA

Switzerland-EU Agreement on Taxation of Former EU Officials' Pensions

Numero d'incarto VPB 2004.2079
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

The Swiss Federal Assembly approved a bilateral agreement between the Swiss Federal Council and the European Commission to avoid double taxation of former EU officials residing in Switzerland. This agreement allows former EU officials who retire in Switzerland to be taxed only in Switzerland on their pensions, rather than potentially being taxed in both Switzerland and an EU member state. The Federal Assembly's approval, based on constitutional provisions, authorizes the Federal Council to ratify the agreement, subject to a potential referendum.

Regesto Legislator

Generato dall'IA

Art. 141 al. 1 let. d ch. 3 Cst, Art. 54 al. 1 Cst, Art. 166 al. 2 Cst; Switzerland-EU Agreement on Taxation of Former EU Officials' Pensions: This agreement allows former EU officials who retire in Switzerland to be taxed only in Switzerland on their pensions, rather than potentially being taxed in both Switzerland and an EU member state. The Federal Assembly's approval, based on constitutional provisions, authorizes the Federal Council to ratify the agreement, subject to a potential referendum.

Parole chiave

Generato dall'IA
referendum facoltativo convenzione contro la doppia imposizione disposizioni sulla pensione cooperazione fiscale europea protezione dell'euro legge sulle abitazioni secondarie

Disposizioni normative citate

Generato dall'IA
Art. 141 al. 1 let. d ch. 3 Cst
This article is cited to specify that the federal decree is subject to the optional referendum.
Art. 54 al. 1 Cst
This article provides the constitutional basis for the Federal Assembly to legislate, which is necessary for approving international agreements.
Art. 166 al. 2 Cst
This article grants the Federal Assembly the power to conclude treaties, which is relevant to the approval of the bilateral agreement.
Generato dall'IA
VPB 2004.2080
Switzerland-EU Agreement on Taxation of Retired Officials' Pensions
VPB 04-2085-6743
Switzerland-EU Savings Taxation Agreement and Administrative Assistance Law
VPB 2004.2085
Switzerland-EU Savings Taxation Agreement and Administrative Assistance Law
VPB 2008.485
Switzerland-EU Free Movement of Persons Agreement Renewal Referendum
VPB 08-0485-1995
Switzerland-EU Free Movement of Persons Agreement Renewal Referendum

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 141 al. 1 let. d ch. 3 Cst.

This article is cited to specify that the federal decree is subject to the optional referendum.

Art. 54 al. 1 Cst.

This article provides the constitutional basis for the Federal Assembly to legislate, which is necessary for approving international agreements.

Art. 166 al. 2 Cst.

This article grants the Federal Assembly the power to conclude treaties, which is relevant to the approval of the bilateral agreement.

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Testo completo

Arrêté fédéral Projet portant approbation de l’accord bilatéral entre le Conseil fédéral et la Commission européenne de la CE en vue d’éviter la double imposition des anciens fonctionnaires de l’UE résidant en Suisse

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 1er octobre 20042, arrête:

Art. 1

1 L’accord du 26 octobre 2004 entre le Conseil fédéral suisse et la Commission des Communautés européennes en vue d’éviter la double imposition des fonctionnaires retraités des institutions et agences des Communautés européennes résidant en Suisse3 est approuvé.

2 Le Conseil fédéral est autorisé 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 œuvre exige l’adoption de lois fédérales.

1 RS 101

2 FF 2004 5593

3 FF 2004 6037

2004-2079 6035 Approbation de l’accord bilatéral entre le Conseil fédéral et la Commission européenne de la CE en vue d’éviter la double imposition des anciens fonctionnaires de l’UE résidant en Suisse. AF

6036 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral <bd> portant approbation de l'accord bilatéral entre la Suisse et les Communautés européennes sur l'imposition des fonctionnaires européens retraités résidant en Suisse

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2004 Année Anno

Band 1 Volume Volume

Heft 44 Cahier Numero

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

Datum 09.11.2004 Date Data

Seite 6035-6036 Page Pagina

Ref. No 10 138 118

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.