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VPB 2005.1461 Generato dall'IA

Federal Act on the Double Taxation Agreement between Switzerland and Serbia and Montenegro

Numero d'incarto VPB 2005.1461
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 the double taxation agreement between Switzerland and Serbia and Montenegro, signed on April 13, 2005. The agreement aims to prevent individuals and companies from being taxed twice on their income and assets in both countries. The Federal Assembly authorized the Federal Council to ratify the convention, and the act is not subject to a referendum.

Regesto Legislator

Generato dall'IA

Art. 166 al. 2 de la Constitution, Art. 54, al. 1, de la Constitution, Art. 2; Federal Act on the Double Taxation Agreement between Switzerland and Serbia and Montenegro: The agreement aims to prevent individuals and companies from being taxed twice on their income and assets in both countries. The Federal Assembly authorized the Federal Council to ratify the convention, and the act is not subject to a referendum.

Parole chiave

Generato dall'IA
convenzione contro la doppia imposizione accordi internazionali costituzione accordo aziendale referendum armonizzazione delle legislazioni fiscali

Disposizioni normative citate

Generato dall'IA
Art. 166 al. 2 de la Constitution
This article grants the Federal Assembly the power to approve international treaties, forming the basis for approving the double taxation agreement.
Art. 54, al. 1, de la Constitution
This article outlines the legislative competence of the Federal Assembly, providing the general framework for adopting the federal decree.
Art. 2
This article specifies that the federal decree is not subject to referendum, which is a procedural aspect of its adoption and implementation.
Generato dall'IA
VPB 05-1461-5019
Federal Act on the Double Taxation Agreement between Switzerland and Serbia and Montenegro
VPB 2005.1457
Federal Decree Approving Double Taxation Agreement with Serbia and Montenegro
VPB 05-1457-5011
Federal Decree Approving Double Taxation Agreement with Serbia and Montenegro
VPB 2004.650
Switzerland-Serbia and Montenegro Double Taxation Convention
VPB 04-0650-5021
Switzerland-Serbia and Montenegro Double Taxation Convention

Questioni giuridiche chiave estratte da Legislator

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

This article grants the Federal Assembly the power to approve international treaties, forming the basis for approving the double taxation agreement.

Art. 54, al. 1, de la Constitution

This article outlines the legislative competence of the Federal Assembly, providing the general framework for adopting the federal decree.

Art. 2

This article specifies that the federal decree is not subject to referendum, which is a procedural aspect of its adoption and implementation.

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Testo completo

Arrêté fédéral Projet approuvant une convention de double imposition avec la Serbie-et-Monténégro

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 17 août 20052, arrête:

Art. 1

1 La convention signée le 13 avril 2005 entre le Conseil fédéral suisse et le Conseil des Ministres de Serbie-et-Monténégro 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 2005 5011

2005-1461 5019 Convention de double imposition avec la Serbie-et-Monténégro. AF

5020 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant und convention de double imposition avec la Serbie-et- Monténégro

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2005 Année Anno

Band 1 Volume Volume

Heft 36 Cahier Numero

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

Datum 13.09.2005 Date Data

Seite 5019-5020 Page Pagina

Ref. No 10 138 896

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.